For a company directly in scope, allow €45,000 to €105,000 in the first year: a full Bilan Carbone® (€15k to €30k), double materiality (€10k to €25k), ESRS statement structuring (€15k to €35k) and third-party audit (€5k to €15k), then 40 to 60% less in subsequent years. Since Omnibus, a mid-cap company with fewer than 1,000 employees or less than €450 million turnover is no longer covered. If customers request data, a VSME standard response costs €13,000 to €45,000 in the first year.
Read the source article: CSRD: who is in scope after Omnibus? The 2026 SME guide