For now, nothing prohibits it. For financial years from 2027, once Omnibus is transposed, a company with at most 1,000 employees may refuse requests from customers subject to the CSRD if those requests exceed the voluntary standard derived from the VSME. Until then, the VSME provides a sound basis for negotiating a reasonable scope.
Read the source article: CSRD: who is in scope after Omnibus? The 2026 SME guide