Your Latvian buyer is asking for ESG compliance evidence because they are subject to CSRD and preparing for CSDDD.
Latvia is an EU member state fully subject to CSRD and the CSDDD framework. Latvian buyers in manufacturing, logistics, IT services, and financial services are issuing ESG questionnaires to their suppliers as part of their mandatory CSRD reporting and CSDDD preparation. The State Data Inspectorate (DVI) enforces GDPR. CERT.lv coordinates NIS2 implementation and incident response. Latvia's position as a Baltic hub connecting Northern and Eastern Europe makes it an important node in regional supply chains.
Key regulations in Latvia — CSRD, CSDDD & ESG Supplier Guide
CSRD — EU Corporate Sustainability Reporting Directive (Latvian transposition)
Latvia has transposed CSRD into national law. Latvian companies in scope must report on their supply chain's environmental and social impacts using European Sustainability Reporting Standards (ESRS). The Financial and Capital Market Commission (FKTK) oversees sustainability disclosures from financial institutions.
Latvia GDPR & NIS2 Cyber Obligations
Latvia implements GDPR with 72-hour breach notification to DVI (Datu valsts inspekcija). NIS2 implementation requires essential and important entities to notify CERT.lv within 24 hours of a significant incident and provide a full report within 72 hours. CERT.lv is one of the Baltic region's most active cyber incident response teams.
What this means for you as a supplier
You are not directly regulated by Latvian law. But your Latvian buyer is preparing for CSRD reporting and CSDDD compliance — and they need your data to complete their own mandatory reports. Latvian buyers in logistics and manufacturing are increasingly active in supply chain due diligence, reflecting Latvia's growing role as a Baltic logistics hub.
Key dates
FY 2024
CSRD Phase 1 begins for large Latvian public-interest entities
FY 2025
CSRD Phase 2 begins for large Latvian companies over 250 employees
July 26, 2028
CSDDD transposition deadline for EU member states
July 2029
CSDDD compliance required for Latvian companies over 1,000 employees and €450m turnover
CSRD is already in force — your data is needed now
CSRD Phase 1 reporting began for large public-interest entities in FY 2024. Phase 2 covers large companies over 250 employees from FY 2025. Your buyer needs your emissions data, social metrics, and governance information to complete their own mandatory CSRD report. This is not a voluntary request — it is a legal obligation on your buyer that flows through to you as a supplier.
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.
Received an ESG questionnaire from a Latvian buyer?
ESG Stress Free guides suppliers through CSRD and CSDDD compliance requirements for Latvian buyers.