Identify & collect ESG data
Suppliers provide Environmental, Social, and Governance information across the value chain. Within the platform, data is captured in a consistent format that aligns with CSRD requirements and reduces manual effort.
The Corporate Sustainability Reporting Directive (CSRD) aims to standardise how companies disclose their environmental, social, and governance (ESG) impacts, risks, and opportunities. It extends beyond operations to the full value chain to ensure transparency, comparability, and accountability across ESG reporting.
CSRD applies to large EU companies and certain non-EU enterprises with significant operations or listings in the region. NQC’s supply chain risk management platform, SUPPLIERASSURANCE, enables organisations to collect, structure, and report ESG data with confidence, maintain traceability across complex supply chains, and meet EU disclosure obligations with clarity and control.
The Corporate Sustainability Reporting Directive (CSRD) builds on existing EU sustainability laws to create a unified, mandatory reporting framework. It strengthens corporate accountability by requiring companies to link financial reporting with sustainability performance and to disclose impacts, risks, and opportunities across their value chains.
Beyond compliance, the CSRD encourages companies to integrate ESG considerations into business strategy and decision-making. It shifts sustainability reporting from a voluntary exercise to a core part of corporate governance.
The FAQs below outline the scope, reporting standards, and key steps your organisation can take to prepare.
The Corporate Sustainability Reporting Directive (CSRD) is part of the EU’s wider effort to strengthen corporate accountability and transparency on environmental and social issues. It builds on the Non-Financial Reporting Directive (NFRD) to create a consistent, comparable framework for ESG reporting across Europe.
The directive aims to integrate sustainability information into financial reporting, helping investors and stakeholders assess both the impact companies have on society and the environment and how those factors influence financial performance.
The CSRD applies to:
The CSRD is being phased in:
Reports due in 2025: large public-interest entities already under NFRD
Reports due in 2026: other large companies
Reports due in 2027: listed SMEs, small and non-complex credit institutions, and captive insurers
Reports due in 2029: non-EU companies
Companies must disclose how sustainability issues affect their financial performance (financial materiality) and how their operations and value chains impact people and the planet (impact materiality). They must also identify how ESG factors create financial risks and opportunities.
Reporting includes quantitative and qualitative data such as targets, due diligence processes, performance indicators, assumptions, reporting methods, and assurance evidence. Disclosures must reflect conditions across the entire value chain, not only within direct operations.
The Corporate Sustainability Reporting Directive (CSRD) sets the legal requirement for sustainability reporting within the EU. The European Sustainability Reporting Standards (ESRS) define how that reporting must be carried out, specifying the structure, metrics, and disclosures required. Together, they ensure that reported ESG data is consistent, comparable, and reliable across industries and jurisdictions.
Businesses should first confirm their reporting scope and timeline, then conduct a double materiality assessment to understand how sustainability issues create risks and opportunities across the value chain. Strengthening ESG data systems is essential for collecting reliable, verifiable information that meets assurance standards.
Starting early reduces compliance risk and ensures reporting is accurate, traceable, and audit-ready. SUPPLIERASSURANCE by NQC supports this process by helping organisations standardise ESG data collection, improve supplier engagement, and align disclosures with CSRD and ESRS requirements.
Suppliers provide Environmental, Social, and Governance information across the value chain. Within the platform, data is captured in a consistent format that aligns with CSRD requirements and reduces manual effort.
Disclosures are evaluated against CSRD and ESRS standards. Within the platform, verification checks highlight gaps, assess risks, and create defensible evidence that strengthens ESG reporting.
Outputs are generated in machine-readable, audit-ready reports. Within the platform, data remains traceable, comparable, and transparent, giving stakeholders confidence in your disclosures.
CSRD compliance can feel complex, especially with evolving standards and phased deadlines. Our specialists can help you understand what applies to your organisation, how to approach ESG data collection, and how to use SUPPLIERASSURANCE to simplify reporting.
SUPPLIERASSURANCE delivers multi-tier visibility that goes far deeper than traditional tools.
Together, these modules give organisations transparency from finished products down to raw materials, helping them manage risk and compliance across every level of the supply chain, not just Tier 1.
SUPPLIERASSURANCE is built to help organisations demonstrate compliance with a wide range of global regulations, including the EU Deforestation Regulation (EUDR), the Uyghur Forced Labour Prevention Act (UFLPA), the Corporate Sustainability Reporting Directive (CSRD), and the Carbon Border Adjustment Mechanism (CBAM).
The platform aligns with the OECD Due Diligence Guidance by supporting a continuous cycle of risk identification, risk assessment, mitigation, and tracking. Each stage of the workflow is underpinned by modules designed for compliance:
This approach enables organisations to show regulators and stakeholders not only that they have mapped their supply chains, but that they are actively managing risks, mitigating impacts, and maintaining defensible evidence sets to protect market access.
Most tools stop at mapping, but SUPPLIERASSURANCE delivers the full OECD-aligned due diligence cycle. The platform is built around a continuous, risk-based process that recognises due diligence is never complete because supply chains evolve, markets shift, and new regulations emerge.
MINEAI provides a first-pass view of supply chain networks to flag potential risks.
MAP builds on this with supplier-confirmed data to improve traceability.
SURVEIL overlays external intelligence to create a more detailed and evolving risk profile.
ASSURE applies the right assessments to determine whether risks are real, independently verifies evidence, and issues corrective actions. Suppliers cycle back through ASSURE until risks are managed and progress is demonstrable.
This integrated workflow means SUPPLIERASSURANCE not only identifies and assesses risks but also drives mitigation and continuous improvement, something most platforms simply cannot provide.
Achieve multi-tier visibility and transparency across global supply chains.
Monitor supplier risks in real time to strengthen compliance and resilience.
Conduct targeted due diligence and produce defensible, compliant evidence.
Evaluate ESG performance and drive continuous improvement across your supply chain.
Meet OEM expectations with consistent, defensible due diligence reporting.