The threshold for being within the scope of CSRD is primarily based on whether an entity is deemed “large”. This is defined as exceeding two out of the three following criteria: €25 million ...

Is your finance group prepared for the new era of ESG reporting? Because guess what—it’s here. CSRD compliance and other ESG 2.0 requirements fall squarely within the CFO’s wheelhouse of ...

Additionally, Omnibus proposes raising the applicability threshold, limiting CSRD's scope to companies and groups with EU parents that have more than 1,000 employees (previously, the threshold was ...