ESGinsider
Inside Europe's sustainable transition
From 2027 a supplier with up to 1,000 employees can refuse anything beyond the standard. Purchasing teams are cutting their forms before that happens.
Supplier questionnaires grew question by question while CSRD was being prepared. Many now ask for more than the voluntary standard contains.
Under the value chain cap, a mid-size supplier may decline the extra items once the cap applies, and the buyer has to tell it so. Several purchasing teams are mapping their forms to the standard's basic module, so that one supplier file answers every buyer.
Partner Scope 3
A practical account of rolling a carbon-accounting platform out to 400 suppliers in one buying group.
Provided by Northline Analytics