Am I in scope for CSRD?

Answer 14 inputs about jurisdiction, listing status, size, and group structure. Get a deterministic verdict against Directive (EU) 2022/2464 as amended by the adopted Omnibus I directive and Delegated Regulation 2023/2772.

Since the adopted Omnibus I directive (in force 18 March 2026), an EU undertaking is in CSRD scope only if it exceeds BOTH thresholds in two consecutive financial years: more than 1,000 employees AND more than €450 million net turnover. Listed SMEs are now fully exempt; the mandatory ESRS LSME standard was discontinued. The first reporting year for newly in-scope large undertakings is FY 2027, on a limited-assurance basis (the move to reasonable assurance was dropped).

Adopted-Omnibus CSRD scope at a glance
Criterion	Adopted-Omnibus rule
EU large undertaking	>1,000 employees AND >€450M net turnover (both, 2 consecutive FYs) → in scope, FY 2027
Listed SME	Fully exempt — VSME is voluntary (mandatory ESRS LSME discontinued)
Non-EU group	Group EU turnover >€450M AND (large/listed EU subsidiary OR EU branch >€200M) → in scope, FY 2028
Assurance	Limited assurance only (reasonable-assurance upgrade removed)

Page last updated: 2026-06-13 · Data verified: 2026-06-13 against Council press release (24 Feb 2026) · Accountancy Europe — Omnibus explained · Stop-the-clock Directive (EU) 2025/794.

EntityCountry of incorporationISO-3166-1 alpha-2. EU-27, EEA-3 (IS, LI, NO), GB, US, or OTHER.Member State of establishment (EU only)Used for the transposition flag.Listed on an EU regulated market?Public Interest Entity (PIE)?Credit institution, insurance undertaking, or listed on EU regulated market.

Size metrics (current and prior FY)

Average FTE — current FYAverage FTE — prior FYNet turnover — current FY (EUR)Net turnover — prior FY (EUR)Balance-sheet total — current FY (EUR)Balance-sheet total — prior FY (EUR)

Group & listingParent of a consolidated group?SME listed on an EU regulated market?Has an EU subsidiary that is large or listed?EU branch turnover (EUR, third-country only)

Verdict updates as you type — no submission required.

Scope verdictIN SCOPE

First reporting financial year: 2027
Applicable ESRS set: ESRS Set 1 (sector-agnostic, Omnibus-amended, adopted 2026)
Materiality gate: double-materiality (impact + financial)
Required reporting format: XBRL-tagged + ESEF taxonomy + EU Taxonomy alignment KPIs
Assurance level required: Limited assurance
Member State transposition: Transposition pending
Borderline alert: Clear margin against all thresholds

Cross-cutting (mandatory)

ESRS 1 — General requirements
ESRS 2 — General disclosures

Environmental

ESRS E1 — Climate change
ESRS E2 — Pollution
ESRS E3 — Water & marine resources
ESRS E4 — Biodiversity & ecosystems
ESRS E5 — Resource use & circular economy

Social

ESRS S1 — Own workforce
ESRS S2 — Workers in the value chain
ESRS S3 — Affected communities
ESRS S4 — Consumers & end-users

Governance

ESRS G1 — Business conduct

CSRD applicability — frequently asked questions

What changed about CSRD scope under the adopted Omnibus?: The Omnibus I directive, adopted by the Council on 24 February 2026 and published in the Official Journal on 26 February 2026, raised the scope bar for EU undertakings to more than 1,000 employees AND more than €450 million net turnover (both conditions, in two consecutive financial years). The previous large-undertaking test (two of: 250 employees, €50M turnover, €25M balance sheet) no longer determines CSRD scope. The change removes roughly 44,000 companies from scope.
I have over 1,000 employees but under €450M turnover — am I in scope?: No. The two thresholds are conjunctive: you must exceed BOTH the 1,000-employee and the €450M-net-turnover figures in two consecutive financial years. Exceeding only the employee count (common in labour-intensive sectors such as logistics, facilities management, agriculture, and retail) does not bring you into CSRD scope.
Are listed SMEs still in scope?: No. Under the adopted Omnibus, listed small and medium-sized enterprises are fully exempt — a substantial shift from the original framework. The mandatory ESRS LSME standard was discontinued. Listed SMEs may report voluntarily using the VSME standard if they choose.
When is the first reporting year?: For wave-2 large undertakings newly in scope under the adopted Omnibus, the first reporting financial year is FY 2027 (reports published in 2028), following the stop-the-clock Directive (EU) 2025/794. Non-EU groups in scope report from FY 2028. Large public-interest entities with over 500 employees that already entered scope under the original CSRD wave 1 began reporting for FY 2024.
What assurance level is required?: Limited assurance only. The adopted Omnibus dropped the planned move from limited to reasonable assurance; the upgrade is removed, not merely deferred.
Has my member state transposed the Omnibus yet?: No member state has completed Omnibus transposition. The directive entered into force on 18 March 2026 with a transposition deadline of 19 March 2027, so the status is 'pending' across all 27 member states until national transposing acts are published. Always confirm against the national official journal before filing.
When does a non-EU (third-country) group fall into scope?: A non-EU group is in scope if it generated more than €450M net turnover in the EU in two consecutive financial years AND has either a large or listed EU subsidiary, or an EU branch with net turnover above €200M. The applicable standard is the third-country ESRS (NESRS) and the first reporting year is FY 2028.
Is this tool legal advice?: No. It is a deterministic orientation tool based on the cited public sources. Final CSRD scope determination rests with your statutory auditor and the competent national authority. Use the verdict to scope your assessment, not as a substitute for professional advice.

Other guardrails for EU market obligations:

CSRD applicability — frequently asked questions

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