CSDDD and CSRD are converging EU regulations that together amplify ESG demands on suppliers. CSRD requires detailed value chain disclosures starting 2026, while CSDDD mandates proactive risk prevention in upstream chains from 2028. For SMEs, the overlap can mean blended questionnaires and duplicated evidence requests — unless you standardize and reuse your data. Complezy unifies responses by centralizing ESG data once and reusing it across multi-questionnaire workflows.
CSRD: reporting-focused value chain disclosures
CSRD applies to a large population of EU firms and requires annual ESRS-based reporting on value chain impacts. In practice, this pushes recurring supplier requests for quantitative data and supporting documentation.
Suppliers are commonly asked for inputs such as Scope 3-related breakdowns, workforce diversity and turnover, pollution incidents, and governance policies — increasingly with evidence for audit trails and assurance expectations.
First filings land in mid-2026 for FY2025 data, so supplier requests ramp from Q1 2026. Even if Omnibus proposals reduce some burdens, supplier requests are unlikely to disappear for companies selling into EU buyers.
CSDDD: action-oriented due diligence
CSDDD targets the largest companies first and focuses on identifying, preventing, and mitigating human rights and environmental adverse impacts in upstream operations (and limited downstream areas like transport/storage).
Instead of primarily asking for reportable metrics, procurement and compliance teams will require proof of risk management actions: supplier risk assessments, remediation plans, contract clauses, escalation processes, and sometimes audits or training.
Because EU countries must transpose the directive, many suppliers will feel pressure before formal enforcement as buyers bake requirements into onboarding and contracts.
Key differences and timelines
CSRD and CSDDD overlap in topics but differ in intent. CSRD is disclosure-heavy across the full value chain (materiality-based). CSDDD is prevention/mitigation-focused with an upstream priority and stronger enforcement mechanisms.
- CSRD timeline: first large-company filings in 2026; broader expansion thereafter.
- CSDDD timeline: phased obligations from 2028 onward, with earlier procurement pressure as requirements move into contracts.
- Supplier impact: CSRD drives repeatable annual data and evidence; CSDDD adds action plans, audits, and remediation workflows.
Overlapping supplier requests
There is significant overlap in what buyers request. Both regimes tend to pull on the same underlying dataset: emissions, worker metrics, environmental incidents, and governance policies.
CSRD emphasizes year-on-year metrics consistency. CSDDD adds qualitative risk responses like mitigation steps and escalation procedures — which often get blended into one combined supplier questionnaire.
Streamlining with Complezy
Complezy helps suppliers handle CSRD + CSDDD pressure with one ESG workspace and a multi-questionnaire dashboard, reusing structured data for metrics and narratives.
- Centralized storage: input emissions, HR metrics, and policies once; reuse across customers.
- Batch processing: upload CSRD PDFs and CSDDD due diligence forms; review auto-filled answers and fill gaps.
- Evidence integration: attach certifications and invoices for assurance (CSRD) and audits (CSDDD).
- Tracking and scaling: manage deadlines, owners, and volumes; keep data fresh with quarterly updates.
Key takeaway
CSRD (reporting, 2026) and CSDDD (due diligence, 2028) overlap heavily on supplier data — emissions, workers, environmental risk, and governance — and can double request volume through blended questionnaires. The winning move is to build one reusable dataset with evidence attached, then reuse it across every customer format. Complezy makes that repeatable, so you respond in hours, not weeks.