Irish Supply Chain Carbon Reporting
CSRD Scope 3 Reporting for Irish SME Suppliers
Irish companies subject to CSRD must report their full Scope 3 emissions, including data from their suppliers. If your business supplies a large Irish or EU organisation, your carbon data is likely to be requested. GreenKPO helps Irish SMEs produce structured, audit-ready Scope 3 data that satisfies these requests.
Large Irish companies reporting under CSRD must disclose their Scope 3 emissions, which includes the goods and services they purchase from Irish SME suppliers. If your business supplies a large Irish or EU company, a request for your carbon emissions data is likely coming. GreenKPO helps Irish SMEs collect, structure and report Scope 3 data in a format that satisfies CSRD supply chain requirements, typically within one working week.
CSRD
The EU Corporate Sustainability Reporting Directive, transposed into Irish law in July 2024. Requires large Irish companies to report on environmental, social and governance matters including Scope 3 emissions.
Scope 3
Indirect emissions across a company's value chain, including purchased goods and services from suppliers. Typically accounts for 70 to 90 per cent of a company's total emissions.
VSME
Voluntary Sustainability Reporting Standard for SMEs. Published by EFRAG in 2024 and recommended by the European Commission in 2025 as the standard format for SME sustainability data requests. Under the Omnibus I Directive (2025), this is the legal cap on what large companies may request from SME suppliers.
Why Irish SMEs are receiving Scope 3 data requests
The EU Corporate Sustainability Reporting Directive was transposed into Irish law in July 2024. Large Irish companies began reporting their FY2024 data in 2025. Under ESRS E1, these organisations must disclose their full Scope 3 value chain emissions, which includes Category 1 emissions from purchased goods and services supplied by Irish SMEs. The Omnibus I Directive in 2025 narrowed mandatory CSRD to companies with over 1,000 employees, but the supply chain data requests from those companies are intensifying, not reducing. Even where your Irish SME is not directly subject to CSRD, you may be indirectly affected through the reporting obligations of your largest clients.
What your client is likely asking for
Your CSRD-reporting client needs structured, traceable emissions data they can present to their own auditor under ESRS E1. They are unlikely to accept a spreadsheet estimate or an informal email reply. GreenKPO collects your Scope 1 and 2 emissions baseline and your key Scope 3 categories from existing Irish business data, calculates your footprint against DEFRA and GHG Protocol emission factors, and produces a structured evidence pack. Every figure is logged in the KPOTrust immutable audit trail with its source, methodology and timestamp.
VSME: the standard your client should use to request data
The Omnibus I Directive in 2025 made VSME the legal Value Chain Cap, limiting what CSRD-reporting companies may request from SME suppliers to VSME datapoints. If your client is asking for significantly more than the VSME Basic Module requires, they may be exceeding what the law allows. GreenKPO supports VSME Basic Module reporting, which is the correct format for Irish supply chain requests in 2025 and beyond.
CSRD vs VSME for Irish SMEs
| CSRD | VSME | |
|---|---|---|
| Who it applies to | Large Irish companies (over 1,000 employees, over 450M turnover after Omnibus I 2025) | Non-listed Irish SMEs with fewer than 250 employees |
| Is it mandatory? | Yes, for qualifying large companies | No, voluntary standard |
| Why SMEs are affected | Directly through supply chain Scope 3 data requests from CSRD-reporting clients | Provides the standardised format for responding to those requests |
| Framework | Full ESRS reporting standards | 11 disclosures in the Basic Module |
| GreenKPO support | Scope 3 data collection for CSRD supply chain compliance | VSME Basic Module output aligned to EU standard |
- Scope 1, 2 and 3 measured from existing Irish business data
- GHG Protocol and ESRS E1 aligned output
- VSME Basic Module supported, the correct format for Irish supply chain requests
- Immutable audit trail behind every figure, presentable to your client's auditor
- Structured data pack your client can include directly in their CSRD Scope 3 disclosure
- First report typically complete within one working week
Common questions
Get your CSRD Scope 3 data ready for Irish clients
Book a GreenKPO demo to see how we help Irish SMEs produce structured, audit-ready Scope 3 data. Most clients complete their first report within one working week.