EcoVadis and CSRD

An EcoVadis score is not CSRD reporting, and it does not make you “CSRD-proof”. The CSRD (Corporate Sustainability Reporting Directive) is European legislation that requires large companies to report on sustainability. EcoVadis is a commercial assessment. The topics do overlap, however, and many clients use EcoVadis to gather data about their suppliers for their own report. EcoVadis states in its own methodology that its themes do not fully align with the European Sustainability Reporting Standards (ESRS), but that they partly overlap.

Whether you are covered by the CSRD yourself is set out below, with the current status. For what EcoVadis assesses in detail, read the hub page. How energy data from ISO 50001 helps with the CSRD is explained on a separate page.

Who is covered by the CSRD? Status October 2026

The CSRD was substantially narrowed in 2026 by the Omnibus I package of the EU. The European Commission reports that the European Parliament and the Council reached a political agreement on 9 December 2025. The directive was published in February 2026. For the Netherlands, RVO (Netherlands Enterprise Agency) summarises the status (page checked on 30 March 2026):

What	Status according to RVO and Ondernemersplein
New thresholds	More than 1,000 employees and a net turnover of more than €450 million
From when	Financial years starting on or after 1 January 2027
Financial years 2024-2026	Large public-interest organisations with more than 500 employees
Companies that fall below the new thresholds	The Netherlands exempts them for financial years 2025 and 2026
Smaller companies	No obligation, but voluntary reporting with the VSME standard is possible
Dutch law	Not yet finished; the Wet implementatie richtlijn duurzaamheidsrapportering (Dutch Act implementing the sustainability reporting directive) is being processed

Ondernemersplein (Dutch government business portal) gives 1 January 2028 as the start date of the Dutch bill, and notes that not all Dutch rules and dates are yet known. So check the current status before you make decisions.

Most Dutch suppliers are not covered by the CSRD. If you receive an EcoVadis invitation, it is almost always because your client wants to know something, not because the law requires it from you.

The value chain limit: what can your client ask you?

The Omnibus limits which sustainability information CSRD-obliged companies may request from smaller companies in their chain (up to 1,000 employees). On 3 July 2026, the European Commission adopted standards for voluntary use by companies protected by that limit.

How that limit applies to commercial assessments such as EcoVadis, which your client requires as a purchasing condition, is not currently clear. Ask your client what he uses your score for: for his statutory report or for his own supplier policy.

Why does a CSRD-obliged client ask for EcoVadis?

A CSRD-obliged client must also report on his supply chain. Think of emissions from purchased products (scope 3) and working conditions at suppliers. Questioning hundreds of suppliers yourself takes a lot of time. An EcoVadis scorecard gives him a comparable picture of all his suppliers.

It also works the other way round. If you have an EcoVadis scorecard, you answer many separate client questionnaires with one document. You share your scorecard instead of filling in the same questions again and again.

EcoVadis themes alongside the ESRS topics

The table is a broad comparison. The topics overlap, but the questions and the way of assessing them differ.

EcoVadis theme	Comparable ESRS topic	Difference
Environment (energy, water, biodiversity, air, materials, waste)	E1 climate, E2 pollution, E3 water, E4 biodiversity, E5 resource use	ESRS requires a double materiality assessment; EcoVadis sets relevance per sector
Labour and human rights	S1 own workforce, S2 workers in the value chain, S3 affected communities	ESRS requires specific figures; EcoVadis mainly looks at your management system
Ethics (corruption, competition, information management)	G1 business conduct	Information security falls under ethics at EcoVadis
Sustainable procurement	G1 (supplier relationships) and S2	EcoVadis assesses your own purchasing policy as a separate theme

If your company has its own sustainability report under the CSRD, you may upload it to EcoVadis as evidence. Conversely, an EcoVadis scorecard can never replace the report.

Example: a supplier with 80 employees

A packaging manufacturer with 80 employees supplies a large food manufacturer. The manufacturer is covered by the CSRD and sends two requests: an EcoVadis invitation and a question about the CO2 emissions per delivered product.

The company is not itself covered by the CSRD. It makes three decisions. It takes a Premium subscription with EcoVadis, so it can also share the scorecard with other clients. It calculates a CO2 footprint for scope 1 and 2 as the basis for emissions per product. And it uses the VSME standard as a voluntary format for the data it shares.

This avoids duplicate work. The footprint is evidence for EcoVadis and the answer to the CO2 question. Which other documents are needed is set out on questionnaire and documents.

Do you need EcoVadis if your client is covered by the CSRD?

No, the CSRD does not oblige you as a supplier to undergo an EcoVadis assessment. Your client may require it as a condition in his purchasing policy, just as he could ask for an ISO certificate. Whether you take part is therefore a commercial choice.

Weigh up what the client gives you against what the assessment costs. An overview of the prices is on EcoVadis costs. If you supply several large clients who all ask for sustainability data, one scorecard often saves work.

What is the VSME standard, and do you need it alongside EcoVadis?

VSME stands for Voluntary Sustainability Reporting Standard for non-listed SMEs: a voluntary reporting standard for small and medium-sized enterprises. The European Commission published a recommendation on it on 30 July 2025. RVO refers companies that are not covered by the CSRD to this standard.

VSME and EcoVadis do different things. VSME is a format in which you report your own data. EcoVadis is an assessment by an external party, with a score. If your client asks for an EcoVadis scorecard, a VSME report does not meet that request. If he asks for figures for his report, VSME is often the most practical form.

Client asks for	What you supply
An EcoVadis scorecard or medal	EcoVadis assessment (at least the subscription the client asks for)
Sustainability data for his CSRD report	Figures, preferably in the VSME format
CO2 emissions per product or delivery	CO2 footprint and an allocation key per product
A certificate	ISO 14001, CO2 Performance Ladder or another quality mark

EcoVadis and the EU rules for ESG ratings

Since July 2026, European rules apply to providers of ESG ratings (Regulation (EU) 2024/3005). EcoVadis therefore publishes public documents about its methodology. According to its own ESMA page , EcoVadis has informed the European Securities and Markets Authority (ESMA) that it is applying for a licence. For you as a supplier, little changes, but the methodology is now easier to read.

Common mistakes with EcoVadis and CSRD

Thinking you are CSRD-obliged because your client is. The obligation lies with your client. At most, you supply information.

Thinking an EcoVadis medal means CSRD compliance. A medal says something about your score compared with others, and nothing about statutory reporting.

Using outdated information. Many websites still mention the old threshold of 250 employees. The Omnibus has removed that.

Filling in each questionnaire separately. Build one set of documents that you use for EcoVadis, client questions and, if relevant, a VSME report.