Value chain

Reporting

All the activities, resources and relationships linked to a company’s business model, upstream (suppliers, raw materials) and downstream (distribution, use, end of life), in addition to its own operations. Under the CSRD, impacts, risks and opportunities are assessed across the whole value chain; since Omnibus I, information requested from partners with fewer than 1,000 employees is in principle capped at the voluntary standard.

Reference source: eur-lex.europa.eu

Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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