Directive (EU) 2022/2464, amended by (EU) 2026/470
Few companies report. Many get asked.
After the Omnibus revision only companies above 1,000 employees and EUR 450 million turnover report. Their reports cover the entire value chain – which means you.
The Corporate Sustainability Reporting Directive requires large companies to report on sustainability under European standards. Unlike earlier regimes these disclosures do not stop at the factory gate: material impacts, risks and opportunities must be covered upstream and downstream too, from emissions to working conditions at suppliers.
The Omnibus revision cut the reporting population sharply and added a protection for the chain: data may not be demanded without limit from smaller suppliers. The demand does not disappear, it is capped – and it is still answered best from a maintained record.
Who is affected
- EU companies above 1,000 employees and above EUR 450m turnover.
- Swiss groups with EU subsidiaries meeting those thresholds.
- Suppliers of any size, as soon as a reporting customer asks.
- Companies reporting voluntarily, for instance at the request of banks or insurers.
What the chain is asked for
- Emissions
- Upstream emissions per supplier and commodity group, ideally primary data rather than averages.
- Working conditions
- Information on workers in the value chain, particularly in risk regions.
- Due diligence
- How risks in the chain are identified, prioritised and addressed.
- Incidents
- Findings, grievances and how they were handled.
- Data quality
- The source and method behind every figure, because the report is assured.
How SCRM covers it
One record, many questionnaires
Customer requests differ in format, not in substance. Answerable from the same record.
Provenance carried along
Primary data, estimate or average – the difference decides in assurance.
Requests as tasks
Who wants what by when, with an owner instead of a mail thread.
History
Prior-year figures stay retrievable, which eases comparisons and follow-up questions.
Frequently asked
We are not a reporting entity. Why does this concern us?
Because your customer is, and their figures do not exist without your input. The questionnaire is now a standard part of tenders.
Can customers demand unlimited data?
No. The revision caps what may be required from smaller suppliers. Holding the standard information in structure keeps you comfortably inside it.
Is the effort worth it for an SME?
The effort arises anyway – the only question is whether once, structured, or afresh with every request. From the third request a year, structure pays.
As of July 2026, following Directive (EU) 2026/470. Not legal advice.