Two Leaf LogoTwo overlapping leaves on a teal background, representing sustainability and growth. CSRD Pro

Introduction

If your large clients have started asking about your carbon footprint or employee policies, it’s not a coincidence. The EU’s Corporate Sustainability Reporting Directive (CSRD) requires big companies to disclose information about their entire value chain — including suppliers, contractors, and small business partners. If you are new to the topic, start with our overview of CSRD reporting.

For small and growing businesses (SMEs), these requests can seem daunting. But with a little structure and preparation, responding to sustainability questionnaires can become routine rather than stressful.

This guide explains why you’re being asked for data, what information large companies typically need, and how to handle these requests efficiently without adding unnecessary cost or complexity.


1. Why Large Companies Are Asking for Data

Under CSRD, large firms must report not only on their own operations but also on their value chain impacts — the social and environmental effects of their suppliers and business partners. Mapping those impacts is easier if you follow a structure like the one in Value Chain Mapping for CSRD.

That means your clients may need information such as:

  • Energy use and emissions linked to your products or services
  • Workforce policies (health and safety, diversity, training)
  • Waste, packaging, or materials used in production

Providing accurate information helps them meet their legal reporting obligations — and helps you remain a preferred supplier in future contracts.


2. Understanding Common Sustainability Questionnaires

Most data requests from large clients arrive in one of three forms:

1. Supplier Self-Assessments

These are structured surveys asking for policies, metrics, and certifications. Questions might include:

  • Do you measure your annual CO₂ emissions?
  • Do you have a workplace safety policy?
  • What percentage of your waste is recycled?

2. Code of Conduct or ESG Clauses

Clients may ask you to confirm alignment with their sustainability standards, such as human rights, fair pay, or anti-bribery rules.

3. Third-Party Platforms

Some companies use supplier databases like EcoVadis or CDP Supply Chain. Even if participation is voluntary, being visible on these platforms can improve your reputation and visibility.


3. Preparing Your Data — The Essentials

You don’t need to reinvent your business processes to answer ESG questions. Start with a small, repeatable set of data points that most large clients request, and pair them with the workflows recommended in CSRD data collection for operations managers.

Environmental (E)

MetricExample Data to Collect
Energy useElectricity (kWh), fuel (litres), renewable vs. non-renewable share
GHG emissionsScope 1 (on-site fuel) + Scope 2 (purchased electricity)
Waste and recyclingTotal waste (kg), % recycled, hazardous waste details
Water useAnnual consumption (m³), any conservation measures

Social (S)

MetricExample Data to Collect
Workforce sizeFull-time, part-time, and temporary staff numbers
Health & safetyNumber of work accidents, safety training hours
Pay & equalityAverage pay by gender, % covered by collective agreements
Training & developmentAnnual hours per employee, type of training offered

Governance (G)

MetricExample Data to Collect
Anti-corruptionConfirm no recent fines or convictions
Business ethicsCode of conduct or whistleblowing policy availability
CertificationsISO 14001 (environment), ISO 45001 (safety), or equivalent

These are the same categories covered in the VSME Basic Module, which is aligned with EU standards but simplified for smaller businesses.


4. Checklist: Before Responding to a Client Request

  1. Read the entire questionnaire carefully. Check deadlines and which year’s data they need.
  2. Gather your internal data. Energy bills, payroll summaries, and HR records are often enough.
  3. Be honest and transparent. If you don’t track something yet, explain what you plan to improve.
  4. Keep copies of your answers. Store them in a central folder — many questions repeat across clients.
  5. Ask for clarification. It’s perfectly acceptable to request examples or templates from your client.

Tip: Create a simple Excel or Google Sheet for your sustainability metrics. Update it quarterly to avoid end-of-year stress.


5. How to Say “We Don’t Have This Yet”

Many SMEs worry about disappointing large clients. But transparency often matters more than perfection. A good response could look like this:

“We currently track our electricity and fuel use but are setting up a system to measure total CO₂ emissions in 2026. We aim to include Scope 2 data by then.”

This kind of clear, proactive message builds trust and demonstrates commitment.


6. Tools and Templates to Simplify Reporting

  • VSME Basic Module (EFRAG, 2024): Free EU-endorsed framework tailored for small, non-listed companies; see how it compares in VSME Basic vs Comprehensive Module.
  • Spreadsheet templates: Start with a one-page list of energy, water, waste, and workforce indicators.
  • Free carbon calculators: National SME portals and chambers of commerce often provide simple GHG tools.
  • Client-provided portals: Reuse your data across multiple requests to save time.

Frequently Asked Questions

Why are large clients asking SMEs for sustainability data?

Because under CSRD, large firms must include supplier impacts in their reports. SMEs form a vital part of those value chains, so clients need data to calculate emissions, workforce metrics, and governance indicators.

What if I don’t have any formal sustainability policy?

That’s okay. You can start small with practices you already have — such as safe workplaces, recycling, or fair pay. Reporting is about showing progress, not perfection.

Can one set of data work for multiple clients?

Yes. Once you’ve collected your key environmental, social, and governance data, you can reuse it in nearly every questionnaire. Keeping it consistent helps build credibility and saves time, and it supports the collaborative approach in Stakeholder engagement for CSRD reporting.

How often will clients ask for updates?

Most large companies refresh their supplier sustainability data annually. Keeping your figures up to date once a year is usually enough to maintain compliance and client confidence.


Key Terms

  • CSRD: Corporate Sustainability Reporting Directive — EU law requiring large companies to report sustainability information, including supplier impacts.
  • Value Chain: All the organisations contributing to a company’s products or services — suppliers, contractors, distributors.
  • VSME Standard: Voluntary sustainability framework for small, non-listed businesses aligned with CSRD expectations.
  • ESG: Environmental, Social, and Governance — the three main pillars of sustainability reporting.
  • Scope 1, 2, 3 Emissions: Standard categories of greenhouse gas emissions, with Scope 3 covering supply-chain impacts.

Conclusion

When large clients request sustainability data, they’re not trying to burden you — they’re meeting new legal obligations. By preparing a simple dataset and updating it regularly, your SME can respond quickly, stay in clients’ good books, and even use the process to improve internal efficiency.

With a bit of structure, sustainability data becomes a routine business task — not a compliance headache.

The CSRD Brief — Sustainability, Simplified

Sign up to receive monthly tools and free templates to simplify sustainability reporting — in under 5 minutes.

Automate Your CSRD Reporting

Save 10+ hours per month with automated data collection and compliant report generation.