The 2026 CSRD deadline is closer than it looks. Most SMBs underestimate how long it takes to gather the data required for their first carbon report — typically 3–6 months if you're starting from scratch.
Use this checklist to track your progress. You don't need to complete everything at once — but starting now puts you well ahead of the majority of European SMBs.
Phase 1 — Understand Your Obligations
- □Confirm whether CSRD applies to your business (50+ employees OR €10M+ revenue OR €10M+ assets — 2 of 3)
- □Identify your reporting deadline (most SMBs: 2026 or 2027)
- □Check whether key customers or partners already require your emissions data
- □Familiarise yourself with ESRS VSME — the EU's simplified standard for SMBs
Phase 2 — Collect Your Data
Scope 1 — Direct Emissions
- □Gather 12 months of natural gas bills (record total in m³)
- □Gather heating oil invoices (record total in litres)
- □Collect company vehicle fuel logs or receipts (litres of petrol/diesel OR km driven)
- □Record any LPG usage (litres)
Scope 2 — Purchased Electricity
- □Collect 12 months of electricity bills (record total kWh)
- □Note your country (grid intensity varies significantly by EU country)
- □Record any district heating or cooling usage
Scope 3 — Value Chain Emissions
- □Pull business travel records from expense reports (flight routes or distances)
- □Survey employees on commute distance and transport mode (car, bus, train)
- □Get waste disposal reports from your contractor (kg of general waste, recycling)
- □Request water consumption data from your utility provider (m³)
Phase 3 — Calculate Your Footprint
- □Choose a reporting period (calendar year recommended for first report)
- □Select emission factors — use DEFRA 2024 (accepted across EU for GHG Protocol reporting)
- □Calculate Scope 1 total in kgCO₂e
- □Calculate Scope 2 total using your country-specific electricity factor
- □Calculate Scope 3 total across travel, commuting, and waste
- □Sum all scopes for your grand total in tCO₂e
Use the EmissionPlan free calculator to complete Phase 3 in about 5 minutes. It applies DEFRA 2024 factors automatically for all 15 EU countries and gives you a Scope 1/2/3 breakdown instantly.
Phase 4 — Generate Your Report
- □Generate a PDF report with your totals, methodology, and emission factors referenced
- □Include your company name, reporting period, and date of generation
- □Confirm the report references GHG Protocol Corporate Standard
- □Confirm DEFRA 2024 (or equivalent) emission factors are cited
- □Have the report reviewed by your accountant or finance team
Phase 5 — Ongoing Compliance
- □Set up a recurring data collection process (monthly or quarterly is easiest)
- □Track year-over-year changes — reduction trends are what auditors want to see
- □Share report with key customers, banks, or partners who request it
- □Review updated emission factors annually (DEFRA publishes new factors each year)
- □Expand Scope 3 coverage over time (purchased goods, supply chain) as data becomes available
What Standards Should You Reference?
For EU SMBs, your report should reference:
- GHG Protocol Corporate Standard — the accounting methodology
- DEFRA 2024 conversion factors — the emission factors used
- ESRS VSME — the EU SMB sustainability reporting standard
EmissionPlan's generated PDF reports include all three references automatically.
How Long Does the Whole Process Take?
For a business preparing its first carbon report, here is a realistic timeline:
- Data collection: 2–4 weeks (gathering bills, running employee surveys, pulling travel records)
- Calculation + report generation: Under 5 minutes with EmissionPlan — enter your data, get your Scope 1/2/3 totals and a downloadable PDF instantly
- Review and sign-off: 1–2 weeks with your finance team or accountant
The bottleneck is always data collection — not the reporting tool itself. Once you have your numbers, EmissionPlan turns them into a finished CSRD-ready report in minutes, not days. Start collecting data now to comfortably meet the 2026 deadline.