Sustainability reporting (CSRD / ESRS)

01 Who is affected

• EU subsidiaries of Taiwanese groups within CSRD scope
• Suppliers asked for ESRS-format data by EU customers
• Companies preparing a first sustainability report for European stakeholders

02 Main obligations

• Double-materiality assessment
• Disclosure under the revised ESRS, with the value-chain information cap
• Assurance readiness and data governance
• Alignment with GRI and IFRS S1/S2 where reports are reused

Summary only; scope and timing were amended by Directive (EU) 2025/794 and the Omnibus I package.

03 What ZC delivers

1. Materiality assessment and gap analysis
2. ESRS, GRI and IFRS cross-reference with the RepRadar tool
3. Supplier data packages for customer questionnaires
4. Report drafting support and version control

04 Further resources

• Training: CSRD and ESRS in practice for suppliers to EU companies