EU CSRD Reporting Threshold
Companies meeting 2 of 3 size criteria must report under ESRS
TypeThreshold
AmountLarge companies: 250+ employees or EUR 50M+ revenue or EUR 25M+ assets (2 of 3)
LawCSRD Article 2
AuthorityEU
CountryEuropean Union
OfficialOfficial Page
External Links
- Corporate Sustainability Reporting Directive — Wikipedia