Listed companies: CSRD will apply to companies which meet any of these criteria:

1. Publicly listed on any stock exchanges in the European Union, with more than 10 employees or EUR 20 million in revenue.
2. 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:
1. Over 250 employees.
2. More than EUR 40 million in annual revenue.
3. More than EUR 20 million in total assets.

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

 CSRD will also apply to companies which meet two of the following three criteria:

More than EUR 40 million in annual revenue

Frequently Asked Questions

Which companies fall within CSRD scope?