Answer three or four questions to see whether your company falls under mandatory CSRD reporting after the Omnibus I changes, and what to do if it does not. No signup.
Check your company
How the check works
Indicative, not legal advice. The thresholds apply to the consolidated group (parent and subsidiaries together); this checker does not consolidate for you, so enter group-level figures. Confirm the result with your auditor.
Source: CSRD as amended by the Omnibus I Directive (EU) 2026/470, published in the Official Journal on 26 February 2026 and in force since 18 March 2026. National transposition can differ.
EU companies are expected to be in scope if the group exceeds both 1,000 employees and €450 million net turnover, reporting on financial year 2027 data published in 2028.
Companies that have reported since financial year 2024 (wave 1) but do not exceed both thresholds fall outside CSRD from financial year 2027; for financial years 2025 and 2026 member states may exempt them, so check your national rules with your auditor.
Non-EU parents are expected to report from financial year 2028 if EU net turnover exceeds €450 million in each of the last two years and an EU subsidiary or branch exceeds €200 million.
Everyone else is out of mandatory scope, but customers and banks in scope still ask for ESG data; the voluntary VSME standard is the common answer.