CSRD Implications for E-Commerce Companies

Introduction

Whether you run a small online shop, a growing direct-to-consumer brand, or the e-commerce arm of a wider group, sustainability reporting is becoming increasingly relevant for digital retail businesses across Europe. Some e-commerce companies report directly under CSRD; others use the VSME standard voluntarily or provide data to larger partners and marketplaces.

Either way, online retail brings a different sustainability profile from bricks-and-mortar stores. Emissions often sit in delivery logistics, packaging, IT infrastructure, and returns handling rather than physical premises.

This guide explains how small and growing e-commerce businesses can approach CSRD-related sustainability reporting in a proportionate way—focusing on the issues that matter most for online retail and avoiding unnecessary complexity.

Are E-Commerce Companies Affected by CSRD?

CSRD applies directly to large companies and listed SMEs, but its impact reaches much further. Many e-commerce businesses are affected indirectly because they:

• Sell through large marketplaces
• Supply major retail groups
• Rely on logistics partners reporting under CSRD
• Seek financing from banks requesting sustainability data

This is part of broader CSRD compliance dynamics, where value chain data from smaller digital businesses supports larger companies’ disclosures.

What Makes E-Commerce Sustainability Different?

E-commerce companies typically have:

• Fewer physical assets
• Higher reliance on third parties
• Data-driven operations

As a result, sustainability impacts concentrate in specific areas rather than across traditional store operations.

Key focus areas usually include:

• Delivery and fulfilment emissions
• Packaging and waste from shipments
• Energy use of digital infrastructure
• Product sourcing and supplier conduct
• Returns and reverse logistics

Delivery Logistics and Transport Emissions

For many e-commerce businesses, logistics represent the largest environmental impact.

What Retailers and Partners Ask For

Common requests include:

• Use of third-party couriers or fulfilment providers
• Delivery volumes by region
• Measures to reduce transport emissions

You are not expected to calculate fleet-level emissions if you do not control vehicles. Instead, focus on:

• Delivery volumes (orders or parcels)
• Main logistics partners
• Any low-emission or optimisation initiatives

This supports disclosures linked to energy and GHG emissions without requiring detailed modelling.

Packaging Waste in Online Retail

E-commerce packaging is highly visible—and increasingly scrutinised.

Typical Data Requests

You may be asked:

• What packaging materials are used?
• Are materials recyclable?
• How is packaging volume minimised?

A simple packaging overview—material types, average weights, and design choices—is usually sufficient. This aligns closely with wider expectations around packaging and waste reporting in digital retail supply chains.

Returns Management and Reverse Logistics

Returns are a distinctive sustainability issue for online retail.

From a CSRD perspective, retailers and partners may look for:

• High-level return rates
• Measures to reduce unnecessary returns
• Handling of returned goods (resale, refurbishment, disposal)

You do not need detailed emissions calculations. Short explanations of operational practices and improvement efforts are often enough, especially at the getting-started stage.

Data Centre and IT Energy Use

Even asset-light e-commerce businesses rely on digital infrastructure.

What Counts as Relevant

This may include:

• Cloud hosting providers
• E-commerce platforms
• Payment and data services

Most small businesses do not need to calculate server-level emissions. Instead:

• Identify key IT service providers
• Note whether providers use renewable energy or publish sustainability commitments
• Estimate overall IT-related energy use if available

This demonstrates awareness of digital operational impacts without over-engineering.

Sustainable Product Sourcing and Business Conduct

Beyond environmental topics, CSRD places strong emphasis on business conduct and governance.

For e-commerce companies, this often involves:

• Supplier codes of conduct
• Policies on labour standards and ethics
• Processes for onboarding and reviewing suppliers

Even short, clearly written policies support expectations around business conduct and are frequently requested by marketplaces and B2B partners.

Using VSME as a Starting Point

Many small e-commerce businesses use the VSME standard to structure sustainability information voluntarily.

VSME helps you:

• Focus on the most relevant topics
• Provide narrative explanations alongside basic metrics
• Respond consistently to repeated data requests

This approach is particularly useful for digital businesses at an early stage of sustainability reporting.

Common Pitfalls for E-Commerce Businesses

Typical challenges include:

• Focusing only on office energy use
• Ignoring third-party logistics impacts
• Overestimating data requirements
• Treating sustainability as a one-off exercise

Starting with the most material issues—delivery, packaging, and sourcing—keeps reporting manageable.

Frequently Asked Questions

Do small e-commerce companies need to report CSRD?

Most small e-commerce businesses are not required to report CSRD directly. However, many are asked to provide sustainability data to partners, platforms, or logistics providers that are in scope.

Are delivery emissions our responsibility if we use couriers?

You are not responsible for courier fleets, but you are expected to explain how deliveries are managed and what data you can provide. Transparency matters more than control.

How detailed does packaging reporting need to be?

Retailers generally accept high-level packaging data from SMEs. Average weights, material types, and recyclability statements are usually sufficient.

Can sustainability reporting be handled in-house?

Yes. Most small e-commerce companies manage sustainability data internally using existing order, logistics, and supplier information—especially when following a structured, proportionate approach.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive
• VSME – Voluntary Sustainability Reporting Standard for SMEs
• Scope 3 Emissions – Indirect emissions in the value chain
• Business Conduct – Policies and practices governing ethical behaviour
• Energy & GHG – Energy use and greenhouse gas emissions

Conclusion and Next Steps

For e-commerce companies, CSRD is less about traditional retail reporting and more about understanding digital and logistics-driven impacts. Delivery emissions, packaging waste, IT energy use, and responsible sourcing are where expectations concentrate.

By focusing on these areas and documenting existing practices clearly, small and growing online retailers can meet CSRD-driven data requests without heavy systems or consultants. With a clear structure and consistent effort, sustainability reporting becomes a practical extension of how e-commerce businesses already operate.