CSRD: Managing Your Buyers' Sustainability Requirements
Most Indian textile exporters aren't directly regulated by CSRD. But your EU buyers need your emissions, labour, and environmental data for their own sustainability reports. Being prepared strengthens your supplier relationship.
The Corporate Sustainability Reporting Directive (CSRD) requires large EU companies to publicly report environmental, social, and governance (ESG) performance. Most Indian textile exporters don't fall under CSRD directly, but you'll feel its impact through your buyers.
Here's what you need to know: your EU-based buyers need your data to meet their sustainability reporting obligations. When they ask for it, being prepared strengthens your relationship and simplifies their compliance burden.
Who Is Directly Regulated?
Thresholds were raised under the Omnibus / simplification process adopted in February 2026 (verify final wording in EUR-Lex). For many companies, mandatory CSRD reporting now applies only where both:
- More than 1,000 employees, and
- More than €450 million in annual net turnover
…are met (with further phase-in categories for certain large groups and EU-listed entities). Non-EU companies can also be in scope when they exceed €450 million EU net turnover and meet other EU rules for third-country undertakings.
Why this matters to you: If you heard CSRD explained with older 250 employees / €40–50 million style thresholds, that framing is out of date for mandatory reporting at the EU parent level—but your buyers may still ask for the same data for their value chain disclosures. Prepare for buyer questionnaires even when you are not directly in CSRD scope.
How CSRD Affects You Indirectly
Even if you're not directly regulated, you'll feel the pressure through your buyers. EU companies subject to CSRD must report Scope 3 emissions — which includes emissions from their supply chain (that's you). Large retailers and brands are starting to request:
- Carbon footprint and emissions by scope
- Labour practices and social compliance data
- Environmental impact assessments
- Supply chain transparency and audit documentation
These requests will become standard as CSRD reporting deadlines approach.
How to Prepare
Start collecting ESG data now. Even if you can't provide perfect figures immediately, showing willingness to measure and improve builds buyer confidence. Focus on:
- Carbon emissions — Document Scope 1 (direct facility emissions) and Scope 2 (purchased electricity)
- Labour practices — Document working conditions, wage compliance, and worker safety measures
- Environmental impact — Track chemical usage, water consumption, and waste management
- Supply chain documentation — List your key suppliers and their locations for audit purposes
Organising this data now positions you as a professional partner. As your European customers navigate their own reporting, they’ll prefer suppliers who already have systems in place.
Related on this site
- Carbon & CBAM — Scope 1 & 2 data buyers ask for first
- Sustainability disclosures matrix — organising evidence
- Non-EU exporters — how EU law reaches you
- Green claims — public statements about environmental performance
What Should You Do Next?
See which ESG data buyers may request with a free compliance assessment and a practical collection roadmap.