What is CSRD and how does it affect Indian exporters?

Curated by Vinod Kumar Jain & Amit Jain · All Frontier Global · free, no login

CSRD (Corporate Sustainability Reporting Directive) requires large EU companies to report on sustainability impacts, risks, and opportunities — including throughout their supply chains. For Indian exporters: EU buyers subject to CSRD will require Indian suppliers to provide data on: carbon emissions (Scope 1, 2, 3), labour practices, supply chain due diligence, health and safety, and diversity. CSRD applies to large EU companies (500+ employees) from 2025, expanding to mid-size companies by 2026.

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