Are there any caveats to compiling all of my theme’s SCSS into the style.css file in the theme root?

Your theme requires style.css to be present in the theme’s root directory, with a comment header at the top containing information about he theme, like this:

/*
Theme Name: Twenty Nineteen
Theme URI: https://wordpress.org/themes/twentynineteen/
Author: the WordPress team
Author URI: https://wordpress.org/
Description: Our 2019 default theme is designed to show off the power of the block editor. It features custom styles for all the default blocks, and is built so that what you see in the editor looks like what you'll see on your website. Twenty Nineteen is designed to be adaptable to a wide range of websites, whether you’re running a photo blog, launching a new business, or supporting a non-profit. Featuring ample whitespace and modern sans-serif headlines paired with classic serif body text, it's built to be beautiful on all screen sizes.
Requires at least: WordPress 4.9.6
Version: 1.4
License: GNU General Public License v2 or later
License URI: http://www.gnu.org/licenses/gpl-2.0.html
Text Domain: twentynineteen
Tags: one-column, flexible-header, accessibility-ready, custom-colors, custom-menu, custom-logo, editor-style, featured-images, footer-widgets, rtl-language-support, sticky-post, threaded-comments, translation-ready
*/

So the only thing you really need to consider is whether your build process strips out comments. If compiling your SCSS removes comments, the resulting stylesheet won’t be valid for style.css, because it would be missing the header comment. If you want to compile to style.css, make sure you’re either not removing comments, or have a process to insert the comment after compilation.

Anything other than that is really just a matter of opinion, and how you prefer to organise things.

Related Posts:

  1. Using wp_add_inline_style without a stylesheet
  2. How important is it to enqueue a theme’s stylesheet?
  3. Enqueue a stylesheet for login page and make it appear in head element
  4. Why I can’t add a CSS style in this WordPress theme?
  5. The difference between calling wp_enqueue_scripts to load scripts and styles in custom theme
  6. Adding customizer styles with wp_add_inline_style
  7. What can I hook into after_setup_theme?
  8. Identifying the priority of style.css so I can make a small CSS file load last
  9. Adding inline styles from a widget
  10. The best way to add stylesheets to WordPress
  11. Advantages of using instead of wp_enqueue_style()?
  12. How to add dynamic inline style?
  13. Enqueued Stylesheets Effecting Admin Styles
  14. De-registering parent style sheet css recommended?
  15. Recommended tools for Theme Development with SASS [closed]
  16. enqueue_style is not working
  17. Dequeue a style file which is making website load slow!
  18. Is my approach to enqueue styles inefficient?
  19. Child theme style.css versioning
  20. Disable wp_enqueue_style for theme on wp-admin
  21. functions.php not hooking up with style.css
  22. How can I let templates choose which stylesheets are enqueued?
  23. Stylesheet not linking
  24. Theme Loading Into Dashboard
  25. How to check if a WordPress core block is active in sidebar
  26. Font Awesome 5 Free – far working but fas is not? [closed]
  27. How remove render blocking css from wordpress when you build a theme?
  28. filemtime(): stat failed warning within a child theme
  29. How do I use a color from theme options?
  30. How to remove ID’s from wp_enqueue_style?
  31. Ideal inline dynamic CSS injection
  32. How to include a file only on dashboard widgets page?
  33. Having issue with WordPress wp_enqueue_style
  34. theme style is applied on the dhasboard rather than the website
  35. How to style bootstrap container in wordpress theme?
  36. Do I need to re-import Susy to work with it in a child theme? [closed]
  37. Adding google fonts to WordPress theme
  38. Displaying front side empty with one file attached problem
  39. Find out the reason that the Styles and scripts in the theme are loading properly in localhost but Not in server after deploying
  40. Importing sass into underscores theme
  41. Using wp_add_inline_style Inside a Template File
  42. Different stylesheet for different pages not working fully
  43. How to output wp_enqueue_style() in HTML head instead of footer
  44. Enqueue script/style with multiple GET parameters
  45. How to Enable Hot Module Replacement with Webpack
  46. Webpack does not create or update index.asset.php file in build folder
  47. Display Menu Name using wp_nav_menu
  48. What questions do you ask when asked to give an estimate on theme development?
  49. How to remove dashicons.min.css from frontend?
  50. What’s the difference between home.php and index.php?
  51. get_template_part vs action hooks in themes
  52. Google Maps not displaying in wordpress using Google Maps Javascript API
  53. When to use esc_url, esc_html, esc_attr, and friends?
  54. What is the purpose of an extra file for translation?
  55. Problem with registering menus – What to do when other solutions aren’t working?
  56. add_theme_support(‘my-custom-feature’)
  57. Adding dashicon fonts to the admin of pre 3.8 installs
  58. Optimal solution to develop a wordpress theme?
  59. Change display of featured image for pages in twenty seventeen theme
  60. How to manipulate “add media” pop-up
  61. WordPress Gutenberg Theme: Structure, Hierarchy and Custom Templates
  62. How to Take Ownership of a Theme
  63. Why wp_head() function not loading style.css?
  64. How to make content editable from admin page?
  65. Redirect Old .php URLs to New WordPress Page
  66. Widget items disappearing
  67. Add submenus to Theme options menu
  68. How to add new args data in $wp_customize->add_setting?
  69. Is the current Theme version number cached somewhere?
  70. PHP Template way of coding for wordpress theme development
  71. display menu with out list tags
  72. Custom form in theme template displaying internal server error upon submission
  73. Getting Different Size Of Attachment Images
  74. 2 loops, is_home won’t work, count is off
  75. How to disable thumbnail filter for a specific template part or image size?
  76. get_template_part() doesn’t work
  77. Show for a particular page ID only title and short summary
  78. registering a global template wordpress 6.0
  79. Assign custom classes to the divs inside the loop
  80. add shortcode support in customizer
  81. How to make my themes compatible with different WordPress versions?
  82. Some doubts about WordPress handle the horizontal main menu visualization
  83. How To Display Value from Theme Options Field in Front End Template?
  84. Custom search template is showing 404 when adding query string
  85. How do I restructure the comment HTML layout?
  86. How to set a custom URL for the iframe in the customize page
  87. How to Show Next, Previous, and Page Numbers with wp_link_pages
  88. Let user publish posts on community page
  89. How to perform str_replace on the results of wp_list_pages
  90. How would I get this to work – send to post from thick box
  91. Safe way to echo wp_trim_words
  92. How can I demonstrate themes well?
  93. Support Multiple featured images
  94. How to using custom DB tables
  95. Programatically add a page in WordPress
  96. How to remove proudly created by WordPress in theme?
  97. How to load custom php file in WordPress themes
  98. Roll my own theme or customize an existing one [closed]
  99. How to send async emails in wordpress?
  100. Can’t select my block by clicking on it on apiVersion – but using blockProps