From CSRD Reporting Requirements to Procurement Decisions: The Role of Scope 3 Supplier Sustainability Data in European Industrial Firms

Details

Supervisors

Agrell, Per Joakim

Faculty

Louvain School of Management

Degree label

Master [120] en sciences de gestion, à finalité spécialisée

Abstract

enThis thesis examines how CSRD-related Scope 3 requirements affect the collection, assessment and use of supplier sustainability data in procurement decisions. It draws on 15 interview units involving 16 respondents across 11 European industrial contexts. The findings show that these requirements mainly formalise data collection, traceability and auditability, while availability, reliability, comparability, granularity and timing remain major constraints. Firms respond through substitution, validation, structuring and supplier capability-building. However, reporting-grade information does not automatically become procurement-grade information. It influences sourcing only when it is fit for use and connected to mechanisms such as tender scoring, carbon pricing, missing-data rules or contractual requirements, supported by appropriate decision rights and incentives. The thesis distinguishes data maturity from decision maturity and identifies a transparency paradox affecting suppliers that disclose imperfect primary data. Overall, CSRD-related requirements increase supplier visibility and procurement involvement, but their effect on supplier treatment remains conditional.