Raising the thresholds took thousands of companies out of direct scope. It did not take them out of their customers' questionnaires.
Regulation CSRD Explainer
The new EU size thresholds: who is still covered by CSRD
Fewer companies report directly. More of them are asked for data by someone who does.
CSRD
Partner Scope 3
How we collect supplier emissions without another spreadsheet
A practical account of rolling a carbon-accounting platform out to 400 suppliers in one buying group.
Provided by Northline Analytics