What are the reporting obligations for SMEs under CSRD?
While SMEs are largely exempt, supply chain pressures may still require them to provide CO₂ data to larger business partners complying with CS
Even though CSRD primarily targets large companies, SMEs may still face indirect reporting obligations. Large corporations are required to disclose emissions across their supply chains, meaning they will increasingly request emissions data from SME suppliers. SMEs that proactively track and report their sustainability performance can strengthen their business relationships and avoid losing contracts. sustamize provides scalable solutions for both large companies and SMEs, enabling efficient emissions tracking and sustainability reporting.