Sustainability reporting: CSRD scope and impacts on supply-chain SMEs

Reporting obligations come into force in waves starting with the largest companies, while at European level the simplification package is raising the thresholds and postponing the deadlines of the subsequent waves; the framework should therefore be monitored before launching oversized compliance investments.

SMEs not directly obliged are nonetheless reached by the supply-chain effect: banks and lead companies request ESG data from suppliers, and the voluntary VSME standard is emerging as a proportionate reference for responding in an orderly way.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.