Who needs to report according to CSRD?

Originally, the CSRD applied to companies that met two out of three of the following criteria: 250 employees, €50M turnover or €25M in assets. However, the 2025 Omnibus Proposal proposed raising the threshold to >1,000 employees and either €50M turnover or €25M in assets. The European Council proposed an even higher threshold in June 2025 of >1,000 employees and €450M turnover. This significantly reduces the number of in-scope companies. The final decision is still outstanding. Last updated: 24th July 2025