The chain provision: what your customer may not ask
Since March 2026 you have a legal right to refuse certain questions. Here is how it works.
The rule in one paragraph
A company that falls under the CSRD cannot demand more sustainability information from an undertaking in its chain with one thousand employees or fewer than the content of the voluntary standard for SMEs.
If it asks for more anyway, it must clearly indicate which requested information goes beyond that limit, and inform you that you have the right to refuse it.
What that means in practice
You do not need to produce a full scope 3 supply chain calculation. You do not need to provide a life cycle assessment. You do not need to have your figures verified externally. These are not opinions of ours — they are topics that fall outside the standard.
What you do need to deliver properly is everything that fits within the standard. That is your side of the agreement.
How you say it
Not with a refusal without explanation. Refer to the provision, indicate what you have delivered, and offer to discuss it. Our capcheck creates that text for you.
In practice, that works better than you might think: many buyers do not know this limit exists and simply send the list they received themselves.
Frequently asked questions
Does this also apply to my bank?
The provision concerns companies that fall under the CSRD and request information from their supply chain. Banks have their own supervisory rules in addition. If in doubt: deliver what fits within the standard and ask what the rest is based on.
What if I have more than one thousand employees?
Then this protection does not apply to you and you probably have heavier obligations. This platform was built for the group below that threshold.
Could I lose a customer because of this?
That could happen, and that is why we never say you may refuse something if in doubt. Our capcheck only marks what demonstrably falls outside the standard; the rest gets "we are not certain".
This is explanation, not advice about your own situation. esgia.eu does not assess your company and provides no assurance.