What is CSRD and how does it affect suppliers?

The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation that requires EU companies to report their Scope 1, 2, and 3 greenhouse gas emissions. For Scope 3, EU companies must collect upstream supplier data. This means non-EU suppliers will be asked to provide emissions data for their products and services. Tools like SupplierDataStatement.com help suppliers generate this data using DEFRA 2025 and GHG Protocol emission factors.

What Scope 3 data does my EU customer need from me?

Your EU customer typically needs your facility-level activity data (energy use, fuel consumption, materials, freight, waste) converted to tonnes of CO2 equivalent (tCO2e) using recognised emission factors. A Supplier Data Statement provides exactly this information in a structured, audit-defensible format.

What is CSRD? Scope 3 Supplier Requirements Explained | SupplierDataStatement.com

What is CSRD?

The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation that requires large EU companies to report detailed sustainability information, including greenhouse gas (GHG) emissions across all three Scopes.

It replaces the older Non-Financial Reporting Directive (NFRD) and significantly expands the number of companies in scope — from roughly 11,600 to over 50,000 EU companies.

What Are Scope 1, 2, and 3 Emissions?

Scope 1 — Direct emissions from owned or controlled sources (e.g., company vehicles, on-site fuel combustion)
Scope 2 — Indirect emissions from purchased electricity, steam, heating, and cooling
Scope 3 — All other indirect emissions in the value chain, including upstream (supplier) and downstream (customer) activities

Scope 3 typically accounts for 70–90% of a company's total carbon footprint. This is why EU companies are now asking their suppliers for emissions data.

What Does ESRS E1 Require?

CSRD reporting follows the European Sustainability Reporting Standards (ESRS). Specifically, ESRS E1 (Climate Change) requires companies to disclose:

Gross Scope 1, 2, and 3 GHG emissions in tCO₂e
Scope 3 emissions broken down by category (per GHG Protocol)
Emission factor sources and methodology
Data quality and uncertainty assessments

How Does This Affect Non-EU Suppliers?

If you sell products or services to an EU company that falls under CSRD, they will need your emissions data for their Scope 3 Category 1 (Purchased Goods & Services) reporting. This means you will likely receive a request asking for:

Your facility's energy consumption data
Fuel and vehicle usage
Raw materials purchased
Freight and transport data
Waste generation and disposal methods

All of this data needs to be converted to tCO₂e using recognised emission factors and presented in a structured format.

How to Respond to Your EU Customer's Request

You have three options:

Hire a sustainability consultant — Costs $5,000–$50,000+ and takes 4–12 weeks. They use DEFRA and GHG Protocol emission factors.
Do it yourself with Excel — Download free emission factor tables from DEFRA/GHG Protocol and build your own calculations. Risk of errors. Time-intensive.
Use SupplierDataStatement.com — Self-service platform that applies the same DEFRA 2025, US EPA, and GHG Protocol emission factors via a guided wizard. $2,500. Under 2 hours. Audit-defensible PDF output.

What Makes a Statement "Audit-Defensible"?

An audit-defensible emissions statement must include:

Specific emission factor citations (source, version, unit)
Calculation formulae: Activity Data × Emission Factor = tCO₂e
Data quality notes and assumptions
Methodology alignment (GHG Protocol Scope 3 Standard)
Document integrity verification (e.g., SHA-256 hash)

SupplierDataStatement.com includes all of the above in every generated statement.

About SupplierDataStatement.com

SupplierDataStatement.com is built by Leveromate, a technology company based in Jodhpur, Rajasthan, India. It uses DEFRA 2025, US EPA, and GHG Protocol emission factors to generate audit-defensible Scope 3 emissions data statements for suppliers to EU companies. Contact: support@leveromate.com.