Frequently Asked Questions
Why does the CSRD affect companies that are not directly obliged to report?
Many requirements demand data from the entire value chain. Reporting companies pass these requirements onto their suppliers, hence the strong trickle-down effect.
What data is typically requested?
In addition to climate and emissions data (including Scope 3), information on energy consumption, supply chain structures, material properties, social aspects, or governance processes is often queried.
Do non-reporting companies need to undergo audits?
No. However, they must provide reliable information that reporting business partners can use—without being required to undergo audits themselves.
Can an existing environmental or energy management system help?
Yes. EMAS and ISO certifications can often be integrated into sustainability reporting and help reduce duplicate efforts.
What financial burdens can be expected?
According to the government draft, reporting companies estimate an average one-off cost of around €59,000 and approximately €110,000 annually—excluding the additional burden on indirectly affected companies.