In short A company operating in Europe can face up to four supply chain due diligence obligations at once — the French Loi de Vigilance, Germany’s LkSG, the EU’s CSDDD, and the CSRD — each with its own threshold and enforcement route. Omnibus I (March 2026) narrowed the two EU-level regimes but left the two […]
In short CSRD supply chain reporting now applies to a narrower set of companies after Omnibus I, but the evidentiary bar for those still in scope hasn’t dropped. This piece covers what changed, what ESRS actually requires from supply chain data, the four things a limited assurance auditor checks, and a 5-step roadmap for building […]
Scope3 CSRD: How to Industrialise Supplier ESG Data in Source-to-Pay Scope3 CSRD forces organisations to collect ESG and emissions data outside their perimeter—across hundreds or thousands of suppliers—while meeting audit-ready traceability expectations. Procurement is best placed to industrialise collection through onboarding, contracts, and recurring supplier governance, improving data quality over time without creating supplier fatigue. […]
