CSRD First Reports Are Publishing: The 5 Questions EU Buyers Are Asking Indian Suppliers

CSRD entered its first reporting cycle for large EU companies (500+ employees) in the 2025 financial year. AJG reviewed supplier questionnaires sent by 12 EU companies in automotive, food, pharma, and consumer goods to their Indian suppliers. The pattern is actionable.

The 5 most requested data points from Indian suppliers:

1. GHG Emissions (Scope 1 and 2): All 12 EU buyers requested total greenhouse gas emissions in tonnes CO2 equivalent per year, with measurement methodology specified. GHG Protocol Corporate Standard is the accepted methodology.

2. Energy consumption and renewable percentage: Total energy consumed (MWh/year) and percentage from renewable sources. Indian manufacturers with rooftop solar or green PPAs have a significant advantage.

3. Worker welfare: Actual wages vs minimum wage (%), lost-time injury rate (LTIR), employee turnover rate, and whether a grievance mechanism exists.

4. Water consumption: Total water consumption (cubic metres/year) and source. Water-intensive industries (textiles, leather, food) are scrutinised most carefully.

5. Chemical management: REACH SVHC absence confirmation and RSL (Restricted Substance List) compliance statement.

Indian suppliers who cannot provide this data risk being de-listed. Begin implementing GHG accounting and worker welfare data collection systems now — these take 6-12 months to become reliable.