Players in the value chain in ESRS and CSRD

Key elements in the sustainable development and management of supply chains, comprising natural persons or business entities involved in each stage of the production and supply processes. Upstream actors include suppliers and partners who are critical to the sourcing of sustainable materials and services that form the basis for the creation of environmentally and socially responsible products. Downstream actors, such as retailers, customers and other end users, play a crucial role in achieving sustainability goals through the conscious selection and use of these products and services. Identifying and managing these actors is essential for sustainability managers to meet CSRD reporting requirements, address double materiality, effectively reduce CO2 emissions and ensure compliance with the LkSG. Strategic collaboration with these stakeholders enables companies to promote transparency and sustainability throughout their supply chain, which not only meets legal requirements, but also makes a substantial contribution to environmental protection and promotes social welfare.