EU-ESG Legislation: Purchasing with CS3D

Elena Xandra Bachus; Vincent  Delke; Imad Antoine Ibrahim; Holger Schiele

EU-ESG Legislation: Purchasing with CS3D

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Professional

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Abstract

This paper examines the transition to the EU's new Corporate Sustainability Due Diligence Directive (CS3D) focusing on procurement. It highlights the shift from voluntary corporate social responsibility (CSR) to legally mandated environmental, social, and governance (ESG) obligations. The forthcoming CS3D includes climate risks, data accuracy, and stakeholder collaboration, significantly increasing compliance demands. Consequently, procurement departments will face challenges in managing extensive reporting, ensuring data accuracy, fostering supplier partnerships, etc. This research explores the CS3D's implications for procurement amid evolving sustainability, human rights, labour, and compliance responsibilities.

Original language	English
Title of host publication	IPSERA 2025 “Room for Talent”
Subtitle of host publication	Rotterdam, the Netherlands, March 30 - April 2: Book of Abstracts
Publisher	International Purchasing and Supply Education and Research Association (IPSERA)
Pages	277-281
Publication status	Published - 2025
Event	IPSERA Conference 2025 : "Room for Talent" - Erasmus University Rotterdam, Rotterdam, Netherlands Duration: 30 Mar 2025 → 2 Apr 2025 https://www.ipsera.com/Home2025

Conference

Conference	IPSERA Conference 2025
Abbreviated title	IPSERA 2025
Country/Territory	Netherlands
City	Rotterdam
Period	30/03/25 → 2/04/25
Internet address	https://www.ipsera.com/Home2025

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

Corporate governance
Due diligence
Sustainable procurement
Supply chain transparency
Regulatory compliance

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Cite this

@inproceedings{e66e72d0d33a4b0dbd3f2325d11b7de7,

title = "EU-ESG Legislation: Purchasing with CS3D",

abstract = "This paper examines the transition to the EU's new Corporate Sustainability Due Diligence Directive (CS3D) focusing on procurement. It highlights the shift from voluntary corporate social responsibility (CSR) to legally mandated environmental, social, and governance (ESG) obligations. The forthcoming CS3D includes climate risks, data accuracy, and stakeholder collaboration, significantly increasing compliance demands. Consequently, procurement departments will face challenges in managing extensive reporting, ensuring data accuracy, fostering supplier partnerships, etc. This research explores the CS3D's implications for procurement amid evolving sustainability, human rights, labour, and compliance responsibilities.",

keywords = "Corporate governance, Due diligence, Sustainable procurement, Supply chain transparency, Regulatory compliance",

author = "Bachus, \{Elena Xandra\} and Vincent Delke and Ibrahim, \{Imad Antoine\} and Holger Schiele",

year = "2025",

language = "English",

pages = "277--281",

booktitle = "IPSERA 2025 “Room for Talent”",

publisher = "International Purchasing and Supply Education and Research Association (IPSERA)",

note = "IPSERA Conference 2025 : {"}Room for Talent{"}, IPSERA 2025 ; Conference date: 30-03-2025 Through 02-04-2025",

url = "https://www.ipsera.com/Home2025",

}

EU-ESG Legislation: Purchasing with CS3D. / Bachus, Elena Xandra; Delke, Vincent ; Ibrahim, Imad Antoine et al.
IPSERA 2025 “Room for Talent”: Rotterdam, the Netherlands, March 30 - April 2: Book of Abstracts. International Purchasing and Supply Education and Research Association (IPSERA), 2025. p. 277-281 153.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Professional

TY - GEN

T1 - EU-ESG Legislation

T2 - IPSERA Conference 2025

AU - Bachus, Elena Xandra

AU - Delke, Vincent

AU - Ibrahim, Imad Antoine

AU - Schiele, Holger

PY - 2025

Y1 - 2025

N2 - This paper examines the transition to the EU's new Corporate Sustainability Due Diligence Directive (CS3D) focusing on procurement. It highlights the shift from voluntary corporate social responsibility (CSR) to legally mandated environmental, social, and governance (ESG) obligations. The forthcoming CS3D includes climate risks, data accuracy, and stakeholder collaboration, significantly increasing compliance demands. Consequently, procurement departments will face challenges in managing extensive reporting, ensuring data accuracy, fostering supplier partnerships, etc. This research explores the CS3D's implications for procurement amid evolving sustainability, human rights, labour, and compliance responsibilities.

AB - This paper examines the transition to the EU's new Corporate Sustainability Due Diligence Directive (CS3D) focusing on procurement. It highlights the shift from voluntary corporate social responsibility (CSR) to legally mandated environmental, social, and governance (ESG) obligations. The forthcoming CS3D includes climate risks, data accuracy, and stakeholder collaboration, significantly increasing compliance demands. Consequently, procurement departments will face challenges in managing extensive reporting, ensuring data accuracy, fostering supplier partnerships, etc. This research explores the CS3D's implications for procurement amid evolving sustainability, human rights, labour, and compliance responsibilities.

KW - Corporate governance

KW - Due diligence

KW - Sustainable procurement

KW - Supply chain transparency

KW - Regulatory compliance

M3 - Conference contribution

SP - 277

EP - 281

BT - IPSERA 2025 “Room for Talent”

PB - International Purchasing and Supply Education and Research Association (IPSERA)

Y2 - 30 March 2025 through 2 April 2025

ER -

EU-ESG Legislation: Purchasing with CS3D

Abstract

Conference

UN SDGs

Keywords

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