What are the reporting obligations for SMEs under CSRD?
While SMEs are mostly exempt from CSRD, many are still required to provide CO₂ data to larger partners through growing supply chain demands.
Although the Corporate Sustainability Reporting Directive (CSRD) primarily applies to large companies and listed SMEs, many smaller businesses will face indirect reporting obligations through their role in corporate supply chains. Large companies are required to disclose detailed sustainability and emissions data across their entire value chain, which means they will increasingly request reliable environmental information — including product carbon footprints and Scope 1, 2, and 3 emissions — from their SME suppliers.
For SMEs, this shift has significant implications. Even if they are not directly regulated, companies that cannot provide transparent and verifiable sustainability data risk losing competitiveness. Many procurement departments already prioritize suppliers who can demonstrate climate performance, ESG alignment, and measurable emission reductions. SMEs that proactively track and report their sustainability metrics can strengthen long-term customer relationships, improve their chances of winning new contracts, and reduce potential onboarding delays caused by missing carbon data.
Early preparation also helps SMEs future-proof their operations. As CSRD expands and sustainability expectations rise across industries, the ability to provide consistent, audit-ready emissions information becomes a key differentiator. Tracking carbon data supports not only regulatory alignment but also internal improvements, such as identifying emission hotspots, optimizing energy use, and reducing operational costs.
Sustamize offers scalable, easy-to-use solutions designed for both large enterprises and SMEs. By providing verified CO₂e datasets, automated PCF calculation tools, and standardized reporting workflows, sustamize enables smaller companies to efficiently monitor their emissions, respond to customer requests, and contribute credible data to value chain reporting. This allows SMEs to meet growing CSRD-related expectations without excessive administrative burden.
Want to prepare your SME for CSRD-driven supply chain requirements?
Contact our team or request access to sustamize’s emissions tracking and reporting solutions to stay competitive, compliant, and aligned with customer expectations.