Carbon Footprint
SME carbon footprints: a practical guide
In 2025, sustainability will move firmly from a voluntary initiative to a regulatory or supply-chain obligation. With the introduction of standards such as IFRS S1, IFRS S2, and the European Union’s Corporate Sustainability Reporting Directive (CSRD), small and medium-sized enterprises (SMEs) are increasingly expected to meet rigorous disclosure requirements alongside larger corporations. This shift is largely driven by growing concerns over greenhouse gas emissions and the need for greater transparency around emission sources.
