Starting in 2024/2025, SMB companies will need to make a sustainability report with measurements and goals in compliance with the climate change attenuation objectives. Some sectors of activities have more ambitious objectives due to sector-specific regulations.
The figure below (downloadable) is an example of a corporation report and plans for reducing carbon emissions. It is not a binding expectation, but an ideal and ambition as imagined in 2021/2022.
Carbon Reporting over the 3 Scopes has a cost and smaller companies (less than 250 employees or various turnover thresholds) are simply invited to make a simplified report. The final implementation will depend on each Member State but the intention of the European Commission in 2022 is to let smaller companies breathe after several years of crisis.
Very small companies and self-entrepreneurs are not concerned the Carbon Reporting because of the cost of reporting and difficult business conditions since 2020, except when they are listed on a stock market (Green Finance Disclosure Duties), or when they are involved in a long term contract with companies subject to CSR duties, that may require standard ESG information.
You can find this graphic and more on the website efrag.org