+50,000 companies
within the scope of CSRD
+11,000
within NFRD
FY2024
FY2025
FY2026
FY2028
+250 employees
+€50M net turnover
+€25M in total assets
+10 employees
+€900 thousand net
turnover
+€450 thousand in assets
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:
SME
SME 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.