SME

Defined in Article 3, Corporate Sustainability Due Diligence Directive (CSDDD)

Definitions over time (1)

1. 17/04/2025 – today applies on 12/11/2026 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘SME’ means a micro, small or a medium-sized undertaking, irrespective of its legal form, that is not part of a large group, as those terms are defined according to Article 3(1), (2), (3) and (7) of Directive 2013/34/EU;

Used in (50 places in 13 provisions on 12/11/2026)

Corporate Sustainability Due Diligence Directive (CSDDD) (50 in 13)

Recital 46⁶ · Recital 50 · Recital 54⁶ · Recital 56⁴ · Recital 57 · Recital 69⁶ · Recital 71² · Recital 98 · Article 3 · Article 10⁹ · Article 11⁹ · Article 20² · Article 36²