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From reporting year 2026, approximately 3,000 listed SMEs will also be mandated to report according to a special version of the CSRD called LSME. Non-listed SMEs can also voluntarily report using the CSRD’s upcoming VSME framework.
But energy investment would need to double this decade to more than US$190 billion each year from 2026 to 2030 (equivalent to 6.1% SAS would achieve all Africa’s energy-related development goals “on time and in full”, as well as meeting climate change commitments. of GDP), with two ? thirds going to clean energy. .
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