I read through Recital 13 in GDPR and it states
To take account of the specific situation of micro, small and medium-sized enterprises, this Regulation includes a derogation for organisations with fewer than 250 employees with regard to record-keeping.
However, I couldn't find an official definition of "record-keeping" pertaining to GDPR. I'm aware of what record-keeping is in a general sense, but I'm not sure how far the term goes in this context.
I'm assuming it includes such instances as a record of who accessed the data and when and what the data was/is used for. But I was hoping for a legal definition I could point to as proof.
For reference: https://gdpr-info.eu/recitals/no-13/