Because most ESPR sector requirements (textiles, batteries, furniture, tyres, steel, aluminium) depend on product type, rather than company size. A textile SME with 80 employees will be covered by the textile delegated act, whether in the CSRD or not. And even outside these families, your purchasing clients already request product carbon data for their own scope 3.
Read the source article: ESPR, DPP, labelling: who is covered and on which dates?