Your Lithuanian buyer is asking for ESG compliance evidence because they are subject to CSRD and preparing for CSDDD.
Lithuania is an EU member state fully subject to CSRD and the CSDDD framework. Lithuanian buyers in manufacturing, IT services, logistics, and financial services are issuing ESG questionnaires to their suppliers as part of their mandatory CSRD reporting and CSDDD preparation. The State Data Protection Inspectorate (VDAI) enforces GDPR. CERT-LT (NKSC) coordinates NIS2 implementation and incident response. Lithuania's Bank of Lithuania (Lietuvos bankas) is an active sustainability disclosure regulator for financial institutions.
Key regulations in Lithuania โ CSRD, CSDDD & ESG Supplier Guide
CSRD โ EU Corporate Sustainability Reporting Directive (Lithuanian transposition)
Lithuania has transposed CSRD into national law. Lithuanian companies in scope must report on their supply chain's environmental and social impacts using European Sustainability Reporting Standards (ESRS). The Bank of Lithuania (Lietuvos bankas) requires sustainability disclosures from financial institutions. Lithuania's growing fintech and IT services sector is increasingly active in supply chain ESG due diligence.
Lithuania GDPR & NIS2 Cyber Obligations
Lithuania implements GDPR with 72-hour breach notification to VDAI (Valstybinฤ duomenลณ apsaugos inspekcija). NIS2 implementation requires essential and important entities to notify CERT-LT (NKSC) within 24 hours of a significant incident and provide a full report within 72 hours.
What this means for you as a supplier
You are not directly regulated by Lithuanian law. But your Lithuanian buyer is preparing for CSRD reporting and CSDDD compliance โ and they need your data to complete their own mandatory reports. Lithuanian buyers in IT services and manufacturing are increasingly active in supply chain due diligence, reflecting Lithuania's growing role as a Baltic technology hub.
Key dates
FY 2024
CSRD Phase 1 begins for large Lithuanian public-interest entities
FY 2025
CSRD Phase 2 begins for large Lithuanian companies over 250 employees
July 26, 2028
CSDDD transposition deadline for EU member states
July 2029
CSDDD compliance required for Lithuanian companies over 1,000 employees and โฌ450m turnover
CSRD is already in force โ 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 โ 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 โ verify current requirements with a qualified adviser.
Received an ESG questionnaire from a Lithuanian buyer?
ESG Stress Free guides suppliers through CSRD and CSDDD compliance requirements for Lithuanian buyers.