Your Georgian customer or buyer is asking for ESG information. Here is what the regulatory environment requires — and what international buyers need from you.
Georgia is an EU candidate country (since December 2023) located at the crossroads of Europe and Asia, with a growing economy based on tourism, agriculture (wine, hazelnuts, citrus), energy transit, and financial services. Georgia's Tbilisi Stock Exchange (TSE) is developing ESG disclosure requirements. As an EU candidate country, Georgia is progressively aligning its legislation with the EU acquis. Georgian companies supplying EU buyers are exposed to CSRD and CSDDD supply chain requirements. Georgia is a significant hazelnut producer (world's third-largest) and wine exporter, and is an important energy transit corridor for Caspian oil and gas to European markets.
Key regulations in Georgia — ESG Supplier Guide
EU CSRD — Supply Chain Reporting Requirements
Georgian companies supplying EU buyers — particularly in hazelnuts, wine, and energy transit services — are exposed to CSRD supply chain reporting requirements. EU buyers subject to CSRD must report on their supply chain sustainability, including Georgian suppliers. Georgian companies should prepare ESG documentation covering environmental performance, labour practices, and governance.
EU CSDDD — Corporate Sustainability Due Diligence Directive
EU companies sourcing from Georgia will be required under CSDDD to conduct human rights and environmental due diligence. As an EU candidate country, Georgia is expected to progressively align with CSDDD requirements. Georgian companies should prepare ESG documentation covering labour practices, environmental management, and anti-corruption compliance.
EU-Georgia Association Agreement — DCFTA
The EU-Georgia Association Agreement and DCFTA provide the framework for EU-Georgia trade relations. The agreement includes provisions on sustainable development, environmental standards, and labour rights. Georgian exporters to the EU benefit from preferential tariff arrangements and must comply with EU product regulations and supply chain sustainability requirements from EU buyers subject to CSRD and CSDDD.
BTC and SCP Pipelines — Energy Transit ESG
Georgia is a critical transit country for Caspian oil (BTC pipeline) and gas (SCP/TANAP pipeline) to European markets. These pipelines were financed by international development finance institutions applying IFC Performance Standards. International energy companies using Georgian transit infrastructure must address ESG requirements from EU buyers subject to CSRD and CSDDD. The EU Methane Regulation applies to gas transiting through Georgia to EU markets.
What this means for you as a supplier
Georgian hazelnut and wine exporters face CSRD supply chain reporting requirements from EU buyers. Georgian companies should prepare ESG documentation covering environmental performance, labour practices, and governance. Energy transit companies should prepare for EU Methane Regulation reporting requirements. As an EU candidate country, Georgia should monitor EU accession progress and prepare for increasing environmental compliance requirements aligned with the EU acquis.
Key dates
FY2024 (ongoing)
CSRD — large EU companies must report on supply chain sustainability including Georgian suppliers
July 2029
CSDDD Phase 1 — largest EU companies must conduct supply chain due diligence including Georgian suppliers
December 2023 onwards
EU candidate status — Georgia progressively aligning legislation with EU acquis
Hazelnut exports: Georgia's CSRD supply chain moment
Georgia is the world's third-largest hazelnut producer, after Turkey and Italy, with production concentrated in the Samegrelo and Guria regions. Georgian hazelnuts are exported primarily to EU markets, where they are used by major confectionery companies including Ferrero (Nutella), Nestlé, and Lindt. As EU confectionery companies implement CSRD supply chain reporting, Georgian hazelnut suppliers will face increasing ESG documentation requirements. Key ESG issues in Georgian hazelnut supply chains include: seasonal labour practices and migrant worker conditions (hazelnuts are harvested by hand, often by seasonal workers from other regions), pesticide use and environmental management, and traceability from farm to processor. Georgian hazelnut exporters should engage with the Rainforest Alliance or UTZ certification programmes and implement traceability systems to facilitate EU buyer CSRD compliance.
EU candidate status: Georgia's ESG alignment trajectory
Georgia was granted EU candidate status in December 2023, placing it on a trajectory of progressive legislative alignment with the EU acquis. This includes alignment with EU environmental directives, sustainability reporting requirements, and labour standards. Georgia's EU accession process will require implementation of CSRD-equivalent reporting requirements, CSDDD-aligned due diligence obligations, and EU environmental standards. Georgian companies that proactively align with EU ESG standards will be better positioned for EU market access and international investment. However, Georgia's EU accession process has been complicated by political developments — the Georgian Dream government's decision to suspend EU accession negotiations in November 2024 created significant uncertainty. Companies should monitor political developments and their implications for Georgia's EU integration trajectory.
Last reviewed: April 2026. This guide is for general information only and does not constitute legal advice. Regulations change — verify current requirements with a qualified adviser.
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