The EU value-chain ceiling limits what large customers may require from suppliers of up to 1,000 employees. Directive (EU) 2026/470 applies to financial years beginning on or after 1 January 2027.The EU value-chain ceilingSee what applies to you →

From a customer with more than 1,000 employees, under the value-chain cap

Customer questionnaire

For financial years beginning on or after 1 January 2027, a CSRD-obligated customer may not require more from a supplier of up to 1,000 employees, for its own CSRD reporting, than the voluntary standard contains. The request has a ceiling, and the ledger produces the figures inside it.

What they may ask for: the basic module of the voluntary standard. Scope 1 and 2 totals, energy consumption, the method, and the reporting period. Scope 3 only if you already have it. The ceiling covers information asked for CSRD reporting; a commercial request is a separate conversation.

What the ledger answers

5 of 6, one disclosed. Every line below is either produced from your own records, produced with a method we disclose, or absent and stated as absent.

  • Scope 1 totalFrom your own combustion, fuel and refrigerant recordsledger
  • Scope 2 total, location-basedFrom meter readings, with the grid factor and its versionledger
  • Scope 3, if availableCategory 1 spend-based. 6 of 15 modelled, 9 printed as stated omissionsdisclosed
  • Energy consumptionFrom the same readings, no second data collectionledger
  • Method and periodGHG Protocol, operational control, AR6, the reporting periodledger
  • EvidenceFactor, version, licence and audit entry on every lineledger

Every figure exports with its factor, dataset version, licence and audit entry. The customer can recompute it.

Answer it once, reuse it

The point of a ledger rather than a spreadsheet is that this request and the next one come out of the same records. Answering a customer questionnaire is most of the work of answering an EcoVadis assessment, a bank annex and a tender clause, because the figures, the method and the evidence are already assembled and already traceable.

Bring this request to a working session See all eight requests