CSRD Compliance
Sustainability reporting obligations that reach Indian suppliers through EU OEM Scope 3, value-chain and ESG disclosure requirements.
Corporate Sustainability Reporting Directive
CSRD requires companies to report how sustainability issues affect their business and how their business affects people and the environment. It replaces the older NFRD with a wider, assurance-backed reporting regime built around the European Sustainability Reporting Standards.
Indian automotive suppliers are usually affected indirectly first. EU OEMs and large customers need Scope 3, value-chain and governance data from suppliers, so the reporting burden moves upstream through questionnaires, audits and contract clauses.
BRSR-ready Indian companies have a useful head start, but the gaps are usually Scope 3 emissions, value-chain disclosures, double materiality and third-party assurance readiness.
Where This Reaches the Supply Chain
Indian suppliers to EU OEMs and Tier-1 customers
Companies receiving ESG, Scope 3 or supplier-code questionnaires
Listed or large groups already preparing BRSR or ESG reports
Non-EU companies with significant EU turnover or EU subsidiaries
Regulatory Timing to Watch
2024
Phase 1 begins for large EU listed companies; supplier data requests already start flowing upstream.
2025
Large EU companies enter the reporting regime under updated threshold assumptions.
2028
Large non-EU companies with significant EU turnover become directly relevant under the CSRD timeline.
What Manufacturers Need to Prepare
Double-materiality assessment and ESRS topic mapping
Scope 1, 2 and 3 emissions data collection
Value-chain, governance and sustainability disclosure preparation
A Practical Route to Readiness
Assess
Run a CSRD readiness gap analysis against ESRS expectations.
Build
Set up ESG data collection across finance, EHS, procurement and suppliers.
Report
Prepare CSRD-aligned disclosure packs and assurance-ready evidence.
How We Support This Framework
- CSRD readiness assessment
- GHG inventory and ESG management systems
- Sustainability-report preparation and third-party assurance support
Discuss CSRD Compliance
Tell us your product category, buyer relationship, target market and current documentation. We will map which obligations apply and what evidence should be prepared first.
Begin Your Compliance ProgrammeTell us your markets
Your target regions, vehicle category and the timeline you are working to.
We map the path
A gap analysis against every applicable regulation — before any cost is committed.
One quote, one contract
Fixed scope, routed direct through VCA and Kiwa, certificate in hand.
