CSRD applies to a broad spectrum of companies within and outside the European Union. Large EU companies, listed SMEs, and non-EU companies with significant EU operations are all required to report.

Specifically, companies meeting two of the following criteria—over 250 employees, €40 million in net turnover, or €20 million in total assets—are obligated to comply.

For non-EU companies, if your operations in the EU generate a net turnover exceeding €150 million and you have at least one subsidiary or branch in the EU, you’re likely required to report under the CSRD. This wide reach ensures that any company significantly impacting the EU market provides comprehensive sustainability information.

See below for a full time on CSRD dates.

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Understanding whether your company falls within the CSRD scope is crucial. Early identification will give your company more time to prepare and comply with these requirements.

If in doubt, speak to our team to help you with your CSRD reporting.

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