Answer 6 questions. Find out if CSRD applies to your company, which wave you are in, and exactly what you need to do next. Updated for the 2025 Omnibus package.
Answer all questions to see your result
The Omnibus package (February 2025) raised the employee threshold from 250 to 1,000 AND the turnover threshold from €40M to €450M. Both criteria must now be met — previously it was two of three. This reduced scope from ~50,000 to ~5,000–10,000 companies.
Not necessarily. If you have fewer than 1,000 employees OR less than €450M net turnover, you may now be outside mandatory CSRD scope under Omnibus. However, Wave 1 companies (already reporting under NFRD) continue to report with no delay.
Even outside mandatory scope, large customers will request VSME-level ESG data from you for their own Scope 3 reporting. Start preparing basic GHG data now — this is commercially necessary regardless of regulatory scope.
This tool applies the EU directive thresholds. Member states may implement stricter national rules — particularly in Germany, France and the Netherlands. Always verify with your national competent authority.