CSRD requires companies subject to it to publish their scope 1, 2 and 3 emissions annually in their sustainability report, under ESRS E1, with a reduction pathway. Since the Omnibus Directive entered into force on 18 March 2026, only companies with more than 1,000 employees and €450 million in turnover are concerned, with a first report in 2028 on the 2027 financial year. To document scope 3, they approach their suppliers, including SMEs not subject to the requirements, from whom they will not be able to request more than the voluntary standard derived from VSME if they have at most 1,000 employees, from the 2027 financial years and once Omnibus has been transposed.
Read the source article: Scope 3: definition, 15 categories and calculation method