EU
EU Corporate Sustainability Reporting Directive (CSRD)

CSRD: your EU buyers need your emissions data.
Here's how to provide it.

The EU Corporate Sustainability Reporting Directive (CSRD) doesn't apply directly to Indian manufacturers — but your EU buyers need your verified Scope 1 and 2 emission data to complete their ESRS E1 Scope 3 disclosure. Sustaineve generates the structured output they require.

ESRS E1 Scope 3 Category 1 GHG Protocol BRSR Aligned
Request Demo Scope 3 Explained

How CSRD Flows to Indian Suppliers

The CSRD supply chain mechanism — step by step.

CSRD creates an obligation that flows upstream through supply chains. EU companies cannot report ESRS E1 Scope 3 without verified data from their suppliers.

01

EU Company

CSRD required — Scope 3 Category 1 disclosure

Requests supplier emission data

02

Indian Supplier

Not directly obligated — but commercially required

Provides verified Scope 1 & 2 inventory

03

EU Company

Includes supplier data in ESRS E1 disclosure

Reports Scope 3 to regulator

04

EU Regulator

Verifies CSRD report completeness

Reviews Scope 3 calculation methodology

ESRS Standards

ESRS environmental standards — what they require.

ESRS (European Sustainability Reporting Standards) are the disclosure standards under CSRD. For environmental data, ESRS E1, E3, and E5 map closely to GHG Protocol and GRI standards that Sustaineve already supports.

ESRS E1 Climate Change
Full GHG Protocol inventory
  • Scope 1 GHG emissions
  • Scope 2 GHG emissions (location + market-based)
  • Scope 3 GHG emissions
  • GHG reduction targets
  • Climate transition plan
ESRS E3 Water & Marine
GRI 303 data collection
  • Water withdrawal by source
  • Water consumption
  • Water recycling rate
  • Discharge quality
ESRS E5 Resource Use & Circular Economy
GRI 306 data collection
  • Waste generated
  • Waste directed to disposal
  • Waste diverted from disposal
  • Recycled content

FAQ

CSRD questions for Indian suppliers.

What is CSRD and who does it apply to?
The EU Corporate Sustainability Reporting Directive (CSRD) requires large EU companies to disclose detailed sustainability information annually using ESRS. While CSRD directly obliges EU companies, their Indian suppliers are increasingly asked to provide verified emission data — because the EU company must report Scope 3 Category 1, which includes emissions from Indian suppliers.
What ESRS standards cover emissions?
ESRS E1 (Climate Change) is the primary environmental standard. It requires disclosure of Scope 1, 2, and 3 GHG emissions; a climate transition plan; emission reduction targets; and physical climate risk. ESRS E3 (Water) and ESRS E5 (Resource Use) also require environmental data aligned with GRI 303 and GRI 306.
When does CSRD come into force?
Large EU-listed companies began CSRD reporting for FY 2024 (published in 2025). Other large non-listed EU companies follow from FY 2025. SME-specific standards (VSME) are being developed. The timeline means Indian suppliers to large EU buyers are already being asked for climate data.
Does Sustaineve generate CSRD-ready supplier reports?
Sustaineve generates GHG Protocol-structured Scope 1 and Scope 2 inventory reports that provide the emission data EU buyers need for ESRS E1 Scope 3 Category 1 disclosure. The same inventory also covers BRSR, CCTS, GRI, and SBTi requirements — one dataset, multiple frameworks.

Scope 3

All 15 Scope 3 categories — including Category 1 for EU buyers

GRI Standards

GRI 305 aligns with ESRS E1 — same data, EU-structured

GHG Protocol

ESRS E1 requires GHG Protocol methodology

How Indian Manufacturers Lose EU Buyers

The ESG data gap costing suppliers EU contracts

Scope 3 for Indian Manufacturers

Which categories EU buyers check — and how to prepare

CSRD Supplier Readiness

Give your EU buyers the data they need — in 30 minutes.

We'll show you how your Scope 1 and Scope 2 inventory provides the verified emission data your EU customers need for ESRS E1 Scope 3 disclosure.

Book 30-Minute Session Scope 3 Overview