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The contract clauses that survive a CSRD audit
What purchasing teams are now writing into supplier agreements, and what auditors actually ask to see.
Provided by Meridian Legal
By Piotr Lewandowski · Meridian Legal
ESGinsider
CSRD
A reporting duty in a code of conduct is not enough. Auditors ask for the clause in the purchase contract and for the last file the supplier sent.
The clauses that hold up are specific: which data, by which date, in which format, and what happens if the file does not arrive.