Zephyr teams
Your firmware builds on Zephyr, and west spdx gives you four documents that point at each other, with module versions that are often commits. You need an SBOM that a vulnerability database can match, and you need it on every release, not once.
You also have a CI pipeline and a small team. The workflow has to fit into it: upload on each build, hear about new flaws without logging in, and keep the paperwork next to the release it describes.
Read more: Getting a usable SBOM out of Zephyr, The nRF Connect SDK.
Source for the assessment lists and when an outside body is needed: Annexes III and IV and Article 32 of Regulation (EU) 2024/2847 (Cyber Resilience Act), as recorded in legal state 2026.10.13-1.