CSRD and Vietnam supply chains: the buyer documentation checklist

The Corporate Sustainability Reporting Directive (CSRD) and the upcoming Corporate Sustainability Due Diligence Directive (CSDDD) are reshaping what EU buyers must document about their Asian supply chains. For Vietnam-sourced products, here is what to collect upfront. Tier-1 supplier identity. Legal company name, tax ID, registered address, year founded, ownership structure. A reputable Vietnamese supplier provides this on request without hesitation. Site address (Tier-1 production). The actual factory address, not just the trading company HQ. CSDDD requires you to know where the work happens, not just where the contract is signed. Worker count and headcount split. Direct employees vs subcontracted, gender split, migrant worker percentage. Required for human-rights risk assessment. Wage attestation. Confirmation that wages meet or exceed Vietnamese statutory minimum (varies by region — Region I HCMC/Hanoi is highest at VND 4.96M/month in 2026). Sedex SMETA audits cover this. Working hours documentation. Vietnamese labour law caps overtime at 200 hours/year (300 with permit). Ask for the most recent third-party audit covering this. Environmental certifications. ISO 14001 EMS, wastewater treatment certificate from local DONRE, air emissions permit. For processing-intensive products, these are non-optional. Product-specific certs. FSC for bamboo/paper, EBC for biochar, Oeko-Tex for textiles, BSCI/Sedex for any consumer-facing product. Subcontractor list. If your Tier-1 supplier outsources weaving, dyeing, finishing, or packing, ask for the subcontractor list. CSDDD will eventually require Tier-2 transparency. Carbon data. Scope 1 (direct) and Scope 2 (electricity) emissions per unit. Vietnamese suppliers are early in carbon accounting maturity — expect estimates rather than verified numbers in 2026, but ask anyway. Disclosure timeline. Most legitimate Vietnamese exporters will share Tier-1 documentation upon LOI. Tier-2 takes longer. Build the documentation collection into your sourcing timeline — don't leave it to the last week before container booking.