Objective
Most Taiwanese companies are not direct CSRD reporters, but they are asked for ESRS-format data as suppliers. This course explains what customers are asking for and how to answer several customers with one consistent data set.
Outline
- CSRD, ESRS and Omnibus I: thresholds, postponements and the value-chain information cap.
- Double materiality: how a customer’s materiality assessment turns into a supplier questionnaire.
- Common supplier data under ESRS E1 to S2: scope 3 emissions, resource use, labour and human rights.
- Alignment with GRI, IFRS S1/S2 and Taiwan’s sustainability reporting: one data set, several uses.
- Data governance: inventory sheets, versions and evidence.
Outcome
The team can build a reusable supplier ESG data package and cross-reference standards with the RepRadar tool.