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European Union

What does the new European legislation mean for your business? 

With the introduction of the Corporate Sustainability Reporting Directive (CSRD), the European Union significantly expands its sustainability reporting obligations. The CSRD replaces the existing Non-Financial Reporting Directive (NFRD) and aims to improve corporate transparency on environmental, social, and governance (ESG) matters. Under the CSRD, companies must give non-financial performance the same priority as financial results.

What Does the CSRD Require?

The CSRD introduces stricter reporting requirements and obliges many more companies to prepare and publish ESG reports. While the first group of large listed companies has already started reporting in 2025 (based on 2024 data), additional groups are gradually being phased in.

However, due to recent EU decisions under the Omnibus Directive and the Stop the Clock mechanism, some deadlines and scoping rules have been adjusted to give companies more time to prepare. The scope of CSRD continues to expand in the coming years, but the exact timeline may differ depending on company size, sector, and listing status.

ESG
Who will be subject to CSRD

Who will be subject to CSRD?

Currently, the CSRD applies to:

  • Large companies with more than 250 employees
  • Companies with net revenue exceeding €40 million
  • Companies with a balance sheet total over €20 million
  • Listed companies, including certain SMEs on regulated markets (though simplified standards will apply for SMEs)

Please note: Due to the current phased implementation and regulatory adjustments, not all companies are required to report immediately. The exact applicability depends on several factors, including company size, listing status, and industry.

Not (yet) subject to CSRD? Prepare your sustainability reporting with the voluntary VSME standard.


Even if your company is not (yet) legally required to report under CSRD, the VSME standard offers a practical, simplified framework to start your ESG journey — and stay ahead of future regulations and stakeholder expectations.

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VSME

Compliance made simple — through our digital solutions

We introduce your ESG Journey

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Want to know more about the CSRD? 

We can help you assess whether and when your organization falls under CSRD obligations — and support you in every step of your sustainability reporting journey.

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