Regulations
CSRD and ESRS E1 what they ask of your customers and you.
The CSRD requires sustainability reporting, and Directive 2026/470 limits it to companies with more than 1,000 employees and more than EUR 450 million turnover. The ESRS E1 standard covers climate and emissions. Suppliers are not obliged, but their customers may ask them for data.
- What it regulates
- Companies’ sustainability reporting, including greenhouse gas emissions
- Who it obliges
- Companies with more than 1,000 employees on average and more than EUR 450 million net turnover
- How it reaches a supplier
- Indirectly, when an obliged customer asks for value chain data
- Status on 3 October 2026
- Directive 2026/470 published; revised ESRS, mandatory for financial years starting in 2027
The Corporate Sustainability Reporting Directive (CSRD) changed in 2026. This page summarises the position on 3 October 2026, with official sources. It is general information, not legal advice.
What is the CSRD and who does it oblige now?
It is Directive (EU) 2022/2464, which requires certain companies to publish information on their sustainability impacts, risks and opportunities. Directive (EU) 2026/470, known as Omnibus I, was published on 26 February 2026 and limits the obligation to companies, groups and issuers with more than 1,000 employees on average and more than EUR 450 million net turnover. Member States may exempt companies below those thresholds for financial years 2025 and 2026.
What is ESRS E1?
It is the standard within the European Sustainability Reporting Standards (ESRS) dedicated to climate change. It includes information on greenhouse gas emissions. The original ESRS are in Delegated Regulation (EU) 2023/2772. Delegated Regulation (EU) 2026/1563, published on 21 September 2026, replaces them with a simplified version, mandatory for financial years starting from 1 January 2027.
What does it mean for a supplier?
A supplier is not obliged by the CSRD just for being one. What happens is that an obliged company needs data from its value chain to report its indirect emissions, and may ask you for it. The Directive protects value chain companies with up to 1,000 employees: obliged companies cannot require information beyond the voluntary standard.
How do you answer a data request?
With a specific data point, a recognised method and traceability. If the customer asks for the footprint of a product, the carbon footprint for suppliers page explains how Xain calculates it from your technical documentation. To understand how Scope 3 for purchases is measured, see the Category 1 guide.
Frequently asked questions
What companies usually ask before getting started.
Is my company obliged by the CSRD?
Only if it exceeds the thresholds of Directive (EU) 2026/470: more than 1,000 employees on average and more than EUR 450 million net turnover. Deadlines and details depend on each case, so check the text in force.
I supply an obliged company. What can they ask me for?
The Directive protects value chain companies with up to 1,000 employees: obliged companies cannot require information beyond the voluntary standard, and protected companies may decline excessive requests. A customer can still ask you for a specific data point such as a product footprint.
What changes in the ESRS?
Delegated Regulation (EU) 2026/1563 replaces the 2023 ESRS with simplified standards, mandatory for financial years starting from 1 January 2027. For financial year 2026 companies can choose between the previous and the revised version.
Keep reading
Regulations
What Spain's Royal Decree 214/2025, the CSRD and ESRS and the environmental claims rules require, who they affect and what footprint data you may be asked for.
CSRD
The CSRD is Directive (EU) 2022/2464 on corporate sustainability reporting, which requires the companies within its scope to publish information on impacts, risks and opportunities.
ESRS E1
ESRS E1 is the European climate change reporting standard within the CSRD’s ESRS, which includes the disclosure of Scope 1, 2 and 3 emissions.
For suppliers
If your customer asks for the carbon footprint of your product, Xain calculates it from your technical documentation, with no rollout and an ISO 14067 method.
Tell us what you want to measure
One product, a catalogue or your purchases. We reply with the next steps.
Contact Xain