Does CSRD affect SMEs?

The Corporate Sustainability Reporting Directive (CSRD) is primarily aimed at relatively large companies (see more details from the link below), but it is designed to eventually also cover listed SMEs. Due to ongoing changes (the so-called Omnibus package published in early 2025), it is not yet precisely known how the requirements will expand.

However, CSRD already has an indirect impact on SMEs through the value chains of large companies. For this reason, a voluntary VSME standard, which is compatible with CSRD and ESRS, has been created for companies that fall outside of CSRD, such as small SMEs and unlisted SMEs.

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