CSRD instant check
CSRD instant check: Is your company subject to reporting under the Omnibus Directive? The thresholds from financial year 2027 at a glance.
Is your company affected by the CSRD? Since the Omnibus Directive, two thresholds are enough for a quick first assessment.
Who is subject to reporting under the Omnibus Directive?
The Omnibus Directive (Directive (EU) 2026/470) has been in force since 18 March 2026: from financial year 2027 (reports published in 2028), only companies that meet both criteria are subject to reporting:
- more than 1,000 employees and
- more than €450 million in net turnover
Non-EU companies are subject to reporting from financial year 2028 if they generate more than €450 million in turnover in the EU and have an EU subsidiary or branch with more than €200 million in turnover. Listed SMEs are no longer subject to reporting.
Wave-one companies that do not reach the new thresholds may be exempted by Member States for financial years 2025 and 2026 – whether Germany will use this option is still open, as the German CSRD implementation act has not yet been passed.
All other companies can report voluntarily under the VS (formerly VSME) – for example to answer requests from customers and banks in a structured way.
You can find all details on scope, timeline and requirements on our CSRD overview page.
Disclaimer: The information on this page is intended as initial guidance and is not a substitute for professional advice. CSR-Tools.com is not liable for any decisions or actions taken based on this information. For a complete and specific assessment of your CSRD obligations, it is advisable to contact a qualified professional advisor.
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