“Under CSRD, in-scope companies must disclose material Scope 3 emissions under ESRS E1, with limited assurance already required. Wave two companies report in 2028 based on 2027 data — and supplier engagement takes 12 to 18 months to yield usable data.
Download the Scope 3 Supplier Engagement Workbook to build a supplier data collection programme that is not just complete, but defensible.”
