CSRD and CSDD Explained: EU Sustainability Reporting and Supply Chain Compliance for Exporters

Meet Your Sustainability Expert: Raoul Mancke supports manufacturers in understanding EU sustainability and product-compliance obligations across complex international supply chains. With extensive expertise in corporate sustainability reporting and supply chain due diligence, Raoul guides companies through the intricate requirements of CSRD and CSDD. His practical approach ensures you achieve compliance while building sustainable, resilient supply chains that create competitive advantage. CSRD and CSDD are transforming how European companies report sustainability and manage supply chains. If you export to Europe, these regulations affect you. Corporate Sustainability Reporting Directive (CSRD): Mandatory for large companies: 1,000+ employees, 450M+ turnover Double materiality analysis required (impact + financial) Report on ESG: Climate, biodiversity, water, circular economy, social, governance Third-party assurance required Data retention: 10 years What You Must Report: Climate emissions (Scope 1, 2, 3) Biodiversity and ecosystem impact Pollution and hazardous substances Water consumption and discharge Circular economy and resource use Labor conditions and worker rights Anti-corruption and governance Corporate Sustainability Due Diligence Directive (CSDD): Focus on supply chain risk management Identify and mitigate human rights and environmental risks No third-party assurance required (but policies and procedures mandatory) Main focus: Tier 1 suppliers Continuous monitoring and annual updates CSDD Covers: Child labor and forced labor Health and safety Fair wages and working conditions Freedom of association Environmental impacts in supply chain Extraction of critical raw materials Key Differences: CSRD = Reporting what you do CSDD = Managing supply chain risks Scope Changes (Omnibus Amendment): Originally broader scope reduced Focus now on largest companies and critical materials Penalties reduced but still enforced Timeline: CSRD: Phased implementation 2024-2028 CSDD: Phased implementation 2024-2030 Impact on Indian Manufacturers: EU OEMs requesting CSRD data from suppliers Indirect compliance requirements through supply contracts Financial institutions asking for sustainability disclosures Critical for export competitiveness Action Required Now: Gap analysis on reporting vs CSRD Assess supply chain risks Document double materiality analysis Engage suppliers on carbon footprinting Build internal capacity Use Existing Standards: ISO 14001, ISO 14064, ISO 14067 SA8000 for social compliance Global Reporting Initiative Contact KaM for CSRD and CSDD compliance support. Visit https://kam-auto.in/services/sustaina... for CSRD guidance and https://kam-auto.in/services/sustaina... for CSDD support. Connect with our sustainability experts to build your compliance roadmap today. #CSRD #CSDD #Sustainability #Compliance #SupplyChain #Export #ESG #Manufacturing #EUCompliance #KaMAuto