[{"data":1,"prerenderedAt":4},["ShallowReactive",2],{"article-body-the-descoped-still-have-homework":3},"\nIf your company just left the scope of the EU's sustainability\nreporting law, the data demands from your biggest customers are not\ngoing to stop. That is the part the celebrations missed.\n\nThe first Omnibus Directive entered into force in March 2026 and cut\nthe law, the Corporate Sustainability Reporting Directive or CSRD,\nback to companies above 1,000 employees and €450 million turnover.\nThousands of mid-sized firms that had spent two years preparing\nclosed the project the week the ink dried.\n\nBut CSRD makes large companies report on their whole supply chains,\nand the supply chains are, to a first approximation, the companies\nthat just left scope.\n\n## What you lost, and what you kept\n\nYou lost the duty to publish your own sustainability statement under\nthe EU's detailed standard. The questionnaires keep coming anyway,\nand so do the requests for Scope 3 data, the emissions a customer\nmust report from its suppliers' operations rather than its own. And\nthe scrutiny has sharpened, because the auditors who check your\ncustomers' reports now test the supplier data behind them.\n\nImplementation surveys have consistently found supplier data\navailability to be the top supply-chain-emissions challenge, cited\nby around 79% of reporters. The pressure lands on you next, with\nsharper questionnaires and less patience.\n\nThe requests also arrive in worse shape. Heading into scope, one\ndataset built to the common standard served every customer. Now each\ncustomer sends its own format, thresholds and deadlines. The\nhomework survived. The syllabus was withdrawn.\n\n## The machinery was built for one report a year\n\nReports of practice under the law put spreadsheet reliance among\nsustainability reporters above 90%, and that machinery was built for\none hand-assembled annual report. Point it at a monthly stream of\ncustomer requests and it produces what it was built to produce. One\nheroic effort, per request.\n\n## Build the facts once\n\nThe mistake available right now is to treat each questionnaire as a\nsmall reporting project. Every request draws on the same underlying\nfacts, so build the facts once:\n\n- **A data foundation, not a document.** Energy use, emissions,\n  workforce, materials and site data kept continuously, each figure\n  able to show where it came from, so any questionnaire is answered\n  from the same audited numbers.\n- **Ready for the next layer down.** The same logic that reached you\n  will reach your own suppliers, because your customers' questions\n  include their inputs.\n- **One source, so you never contradict yourself.** Five customers\n  asking overlapping questions in five formats will otherwise get\n  five subtly different answers, each defensible alone,\n  contradictory together, and discoverable.\n\nCount the hours your team spent on the last three customer ESG\nquestionnaires, and how many answers were assembled fresh each time.\nIf the second number is not near zero, the foundation is missing.\nBuilding it once, with every figure carrying its own paper trail, is\nwhat [the Prophesee Compliance Suite](/solutions/compliance/esg) is\nfor. [Serve the next request from a system](/contact).\n",1786984937389]