The rules changed in 2025. Many companies that were told they were in scope no longer are. Answer a few questions to see where you stand under the current thresholds.
Why this exists. The EU's Corporate Sustainability Reporting Directive once reached down to companies with 250 employees. The 2025 Omnibus package changed that. Scope now sits at much larger companies, listed SMEs have been removed, and several reporting deadlines were pushed back. A lot of the advice still circulating is simply out of date.
This checker reflects the revised scope as it stands in 2026. It is a plain English guide to whether CSRD is likely to touch your business, not a legal determination.
Whether CSRD applies now, later, or through a customer in your supply chain, the hard part is the data and the operating model behind the report. PEF has delivered ESG compliance and reporting readiness for large, regulated businesses. If this is on your horizon, a short conversation will help you scope it sensibly.
Talk to PEF about ESG reportingThis tool reflects the finalised post Omnibus scope as understood in 2026 and is provided for general guidance only. It is not legal or regulatory advice. Thresholds, national transposition and timelines can change and vary by member state. Always confirm your position against the official EU and national rules, or take professional advice, before acting.