Not directly: since the Omnibus I directive, CSRD only targets companies with more than 1,000 employees and €450 million in turnover. However, it is indirectly affected as soon as it works with corporate clients (hotel groups, event agencies, major clients) that must themselves feed their scope 3 reporting. This cascading mechanism explains why B2B buyers now request quantified data even from SMEs outside the requirement. See our CSRD guide for SMEs for details.
Read the source article: Sustainable tourism label: Clef Verte, Ecolabel or ATR?