The Commission's company-reporting page explains the CSRD regime: large companies report on sustainability using common European standards, in the management report, with assurance, and the scope and timing have been adjusted along the way to lighten the load on smaller firms.
Even clients outside the scope feel it through the value chain, when large customers request emissions and workforce data for their own reports. Our advice is unglamorous: treat those data requests like any other reporting obligation, with an owner, a definition list and a repeatable process, rather than an annual scramble over email.