+50,000 companies within the scope of CSRD
+11,000 within NFRD
Public Interest Entities All large public interest entities within the scope of the Non-Financial Reporting Directive (NFRD).
Large companies All large companies that meet at least two of the following requirements:
Companies outside the EU Active in the EU market, with a net turnover of +€150 thousand and at least one subsidiary or branch in the EU.
+250 employees +€50M net turnover +€25M in total assets
SME SME companies that meet at least two of the following requirements:
+10 employees +€900 thousand net turnover +€450 thousand in assets
FY2024
FY2025
FY2026
FY2028
