Does an SME need to produce a sustainability report in 2025?

In 2025, SMEs are not yet directly required by law to produce a sustainability report. The CSRD Directive primarily applies to large and listed companies. In practice, however, the need for reporting also extends to SMEs, as large companies increasingly require sustainability information from their supply chains.

Such information can be a prerequisite for maintaining customer relationships, participating in tenders, or securing financing. While reporting is not yet mandatory, for many SMEs it has already become a critical factor for competitiveness, credibility, and growth potential.