For small and medium-sized enterprises (SMEs), sustainability reporting is no longer a question of if but when. Across Europe, banks, investors, and large corporate clients are increasingly asking their smaller partners to share environmental, social, and governance (ESG) data. This pressure doesn’t come from regulation alone, but from the marketplace itself. SMEs are at the heart of Europe’s economy, making up 99% of all businesses and over 25 million enterprises across the Union. Their role in supply chains, financing, and employment means that transparency in their practices is now viewed as essential.
EU carbon credit claims changed on 27 September 2026, the day the Directive (EU) 2024/825 began to apply across the European Union. The change is narrow. It changes how a company can talk about the credits it buys. A product can no longer be called neutral on the strength of compensation alone; however, every specific, evidenced statement about what a company measured, reduced, and funded stays fully available.
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