More about the CSRD
The Corporate Sustainability Reporting Directive covers domains like greenhouse gas emissions, pollution, circularity and working conditions.
It applies to almost everyone
From 2024, the directive will apply to European companies that currently have a reporting obligation onder the Non-Financial Reporting Directive. From 2025 onwards, CSRD applies to companies that meet at least two out of these three criteria:
- More than 250 FTE
- More than €40 million turnover per year
- More than €20 million on the balance sheet
From 2026, the directive will also apply to other companies. Moreover, if you do not meet the criteria yourself, but your clients do have a reporting obligation, it is likely that your clients will request sustainability data from you for their disclosures.