CSRD

CSRD (Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464) requires the companies in its scope to report sustainability information under the European Sustainability Reporting Standards (ESRS), greenhouse-gas emissions included. It replaced the Non-Financial Reporting Directive (NFRD).

The Omnibus I simplification (Directive (EU) 2026/470, in force since 18 March 2026) narrowed that scope: CSRD now applies to companies with more than 1,000 employees and more than EUR 450 million turnover, and Member States have until 19 March 2027 to transpose it. The Commission adopted revised, shorter ESRS in July 2026, applying from financial year 2027.

What it means for Egyptian suppliers of EU buyers:

• Buyers that report under CSRD still need data on their value chain, including greenhouse-gas emissions from their suppliers.
• From financial year 2027, a reporting company may not require value-chain companies of 1,000 employees or fewer to provide more than the EU voluntary standard, whose basic module covers energy and greenhouse-gas emissions. It may still ask for more, provided the supplier is told it can decline.
• A supplier's data is not "CSRD compliant" on its own: it feeds the buyer's report.

FoodGate Audit measures the carbon footprint of Egyptian companies and products (GHG Protocol, ISO 14064-1, ISO 14067), with data collected on site, so suppliers can answer these requests with their own figures.

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