Which companies fall within CSRD scope?
Listed companies: CSRD will apply to companies which meet any of these criteria:
- Publicly listed on any stock exchanges in the European Union, with more than 10 employees or EUR 20 million in revenue
- International and non-EU companies with more than EUR 150 million annual revenue within the EU and which have at least on subsidiary or brand in the EU exceeding certain thresholds
Large private companies: CSRD will also apply to companies which meet two of the following three criteria:
- Over 250 employees
- More than EUR 40 million in annual revenue
- More than EUR 20 million in total assets