The SME route is accessible to companies below 10,000 tCO2e in combined scope 1+2, employing fewer than 250 people, with less than €50m turnover and €25m assets, outside FLAG sectors (at least 3 of these 4 criteria in addition to the emissions ceiling). In practice for a French industrial SME, this threshold is rarely met once there is a furnace, foundry or thermal process site. The SME route remains relevant for light industrial SMEs (assembly, cold plastics processing, food processing without intensive heating). Above the ceiling, the corporate route is mandatory.
Read the source article: SBTi for an industrial SME: method, cost and timescales