procurement and cash flow
Directive (EU) 2026/470 narrows the scope of EU sustainability reporting and due diligence rules. Under the revised general thresholds for EU companies, CSRD reporting covers businesses with more than 1,000 employees and over €450 million in net turnover. CSDDD due diligence covers businesses with more than 5,000 employees and over €1.5 billion in turnover, with application from July 2029. Group rules, special categories and national implementation also matter.
The directive protects businesses with up to 1,000 employees in a reporting company’s value chain: for requests made to meet CSRD reporting duties, they can decline information beyond the voluntary standards. This protection does not cover every sustainability-related request made for any purpose.
Our perspective
For businesses falling outside direct reporting duties, customer and lender requests may continue. The practical question is what information is required, by whom and for what purpose. Separate legal obligations, valid contractual commitments and requests supplied out of habit. Procurement and commercial teams can then negotiate using a clear view of both the rules and the business relationship.
Sources
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Process mapping: follow the work as it happens
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