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How to Respond to Large Clients’ CSRD Data Requests

If your business supplies goods or services to large companies in Europe, you may already have received a new kind of email: a CSRD data request. These requests ask for details about your environmental, social, or governance performance — information that helps your clients complete their own CSRD reports.

For many SMEs, this can be confusing at first. What exactly do they need? How much detail should you provide? And how do you ensure your data looks professional without creating unnecessary workload?

This article explains how to respond confidently and efficiently, using the VSME Standard and proportionate disclosure methods that align with EU expectations.

See how to request CSRD data from suppliers →


Why Large Clients Are Asking for Your Data

The Corporate Sustainability Reporting Directive (CSRD) requires large undertakings to disclose impacts and risks throughout their value chain, including suppliers. This means your clients are responsible for understanding — and sometimes estimating — the environmental and social footprint of your operations.

According to Recital 9 of the Directive, “business partners of undertakings, including customers, might rely on sustainability information to understand and report on their own risks and impacts throughout their value chains.”

Even if your company is not directly in scope, your sustainability data supports your clients’ Scope 3 emissions, social impact, and governance reporting.

Learn more about Scope 3 data collection →


Step-by-Step: How to Respond to CSRD Data Requests

1. Acknowledge and Clarify

Respond promptly and ask for clarification before sending any data. Confirm:

  • The time period (e.g. 2024 calendar year)
  • The specific topics they need (GHG, water, workforce, etc.)
  • Whether they expect figures in VSME format, ISO data, or free text
  • The deadline and preferred submission format

Clarity up front avoids wasted effort and misaligned data.


2. Use the VSME Standard as Your Framework

The Voluntary Standard for SMEs (VSME), published by EFRAG, was designed exactly for this situation: to help non-listed SMEs provide sustainability data in a way that large companies can easily integrate into their CSRD reports.

Use the Basic Module (B1–B11) to structure your response:

  • B1–B2: Company details, sustainability policies
  • B3–B7: Energy, GHG, waste, and water data
  • B8–B10: Workforce information
  • B11: Governance and ethics

You don’t need to complete every section. Only provide information that’s relevant and available.

Learn how to use the VSME Basic Module →


3. Provide Data Proportionately

The CSRD emphasises proportionality — meaning smaller companies should only report what’s reasonable given their size and impact.

For example:

  • Provide total electricity use from your utility bills rather than detailed site-level data.
  • Give your headcount and number of workplace incidents, even if you don’t track diversity metrics yet.
  • Mention policies or initiatives, even if they’re informal (e.g. recycling, staff training).

This level of transparency is sufficient for most clients in early CSRD cycles.


4. Explain Your Methodology

Always include a short note on how you calculated or sourced your data. For example:

“Our 2024 energy data is based on invoices for electricity and fuel. We do not yet measure Scope 1–2 emissions directly, but plan to do so next year.”

Such notes show diligence and build credibility — even if your data is incomplete.


5. Keep a Record for Future Requests

Store every response and supporting document (invoices, spreadsheets, screenshots) in one folder. You’ll likely be asked for similar data next year.

This archive will save time and help you track improvements over time.

See data management tips for SMEs →


Example: Professional Response Email Template

Subject: Response to Your CSRD Supplier Data Request

Dear [Client Name],

Thank you for your request regarding CSRD-related sustainability data. Please find attached our completed VSME-based summary for the 2024 reporting period.

We have provided available data on energy use, workforce, and waste management, along with a short explanation of calculation methods. We are continuously improving our data tracking processes and plan to include Scope 2 emissions in our next report.

Please let us know if you require additional clarification or supporting documents.

Kind regards, [Your Name] [Your Company]


Frequently Asked Questions

What if I don’t have complete data?

It’s acceptable to provide estimates, ranges, or qualitative explanations. Transparency is key. State what’s missing and why, and indicate your plan for next year.

Learn what to do when suppliers can’t provide CSRD data →

Do I need to use a specific format?

Not necessarily, but aligning with the VSME Basic Module makes your data compatible with clients’ ESRS templates. You can use Excel, Word, or a digital reporting tool — the structure matters more than the format.

What happens if I ignore the request?

Ignoring legitimate data requests can risk losing contracts. Most large companies are now building supplier sustainability into procurement. Responding — even partially — shows professionalism and future readiness.

Can I reuse this data for other clients?

Absolutely. Once you create a VSME-style data summary, you can share it with multiple clients and even publish it as a voluntary sustainability report.

See how to turn supplier responses into a mini-report →


Key Terms

  • CSRD (Corporate Sustainability Reporting Directive): EU law requiring large companies to disclose sustainability information across their value chains.
  • VSME Standard: A voluntary framework helping SMEs provide proportionate sustainability disclosures.
  • Scope 3 Emissions: Indirect emissions from purchased goods, transport, and other upstream activities.
  • Value Chain Data Request: A questionnaire from clients seeking sustainability metrics from suppliers.
  • Proportionality Principle: The idea that smaller companies disclose less complex data suited to their size.

Conclusion

Responding to large clients’ CSRD data requests doesn’t have to be overwhelming. Use the VSME Standard to structure your answers, be transparent about limitations, and focus on steady improvement each year. By doing so, you not only support your clients’ compliance but also strengthen your own sustainability credentials — a growing advantage in B2B relationships.

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