Your OEM customer's CSRD ask is coming. See your readiness.

What your OEM customer will ask you for

Global automotive OEMs report their own Scope 3 category 1 emissions - purchased goods and services - and that number is assembled from supplier data. As those OEMs come under the EU Corporate Sustainability Reporting Directive, the supplier questionnaire gets more specific: emissions per part or per kilogram, not a corporate total.

Indian tier-1 and tier-2 suppliers usually answer the first version of that questionnaire with spend-based estimates. That is acceptable once. It stops being acceptable when the OEM's own disclosure is assured, because a spend-based figure cannot be traced to a physical process.

The X-Ray reads your public disclosure and shows how far it is from an activity-based, part-level answer.

• Whether a BRSR has been filed for the latest financial year, and whether BRSR Core carries limited or reasonable assurance
• Scope 1 and Scope 2 emissions as reported, with the reporting year attached
• Scope 3 emissions, and whether the figure is disclosed in the filing or estimated from an industry benchmark
• How many of the fifteen GHG Protocol Scope 3 categories are actually itemised
• SBTi status (committed or validated) and CDP participation
• Whether public carbon claims are backed by assured data