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Is scope 3 mandatory for SMEs?

1111 questions from 157 articles available in English.

Not directly if you have fewer than 500 employees, but your large clients subject to CSRD request your carbon data for their own scope 3, within the limits of the voluntary standard derived from VSME from the 2027 financial years, once Omnibus has been transposed, if you have at most 1,000 employees. Since 22 August 2026, new public tender procedures also include an environmental criterion. Having measured scope 3 becomes a commercial advantage.

Read the source article: Scope 3: definition, 15 categories and calculation method