In CSRD reporting, sustainable corporate gifts and corporate clothing fall under Scope 3.1 (Purchased Goods and Services). They contribute to ESRS E1 (climate), E5 (circularity) and S2 (workers in the value chain).
Where to report
- ESRS E1 Climate Change: Scope 3.1 emissions from purchased goods.
- ESRS E5 Resource Use and Circular Economy: recycled percentage, reuse, take-back.
- ESRS S2 Workers in Value Chain: working conditions at textile suppliers.
- ESRS G1 Business Conduct: supplier policy and ethical purchasing.
Documents to keep on file
- GOTS, GRS, FSC, OEKO-TEX transaction certificates per order.
- CO2 estimate or LCA report per product line.
- Declarations of origin.
- Social audit reports (Fair Wear, SEDEX, BSCI).
- Internal purchasing policy documents for corporate gifts.
A practical approach
- Take stock of your annual purchasing volume per category.
- Choose certified alternatives (see our materials guide).
- Ask for certificates and LCA data with every order.
- Document your policy and results.
- Include them in ESRS E1, E5 and S2.
More on our CSRD and ESG reporting page.
