- Much CSRD data sits with suppliers: Scope 3 emissions, working conditions and human rights.
- This is the procurement-focused view; for the full upstream/downstream perimeter see the value-chain article.
- Supplier engagement and standardized data requests are the backbone of reliable supply-chain data.
- ESRS S2 (value-chain workers) and Scope 3 make supplier data material for most companies.
Why the supply chain matters for the CSRD
Under the CSRD, a large share of material impacts — Scope 3 emissions, working conditions, human rights — lies with suppliers rather than the company's own operations. This article focuses on the procurement and supplier-data angle; for the complete upstream and downstream perimeter, see our article on the CSRD value chain.
What supplier data the CSRD requires
Depending on the double materiality analysis, companies report on Scope 3 (purchased goods and services), ESRS S2 (value-chain workers), and human-rights or environmental risks in the supply chain. This makes supplier data material for most companies.
100 ESG indicators to structure your reporting
Identify the supplier and Scope 3 indicators to request across your supply chain
Collecting reliable supplier data
Best practices: standardized data requests, supplier questionnaires aligned with the ESRS, clauses in procurement contracts, and prioritizing high-impact or high-spend suppliers. Choosing consistent indicators makes responses comparable and auditable.
Structuring the process
Supply-chain data collection is recurring, not one-off. Centralizing supplier responses on a single platform ensures traceability and consistency across years, and feeds directly into your CSRD reporting and its audit.
Reliable supply-chain data with an expert
Our experts help you engage suppliers and secure Scope 3 and S2 data
CSRD and supply chain — Key Takeaways
| Key point | Explanation |
|---|---|
| Why it matters | Much material data (Scope 3, S2, human rights) sits with suppliers |
| Scope of this article | Procurement/supplier data; full perimeter = value-chain article |
| Key data | Scope 3, ESRS S2, supply-chain risks |
| Method | Standardized requests, contract clauses, prioritization, a shared platform |
