WoM

This decision tree may help to establish the relevance of the CSRD for your organization or clients.

lease keep in mind that European legislation like the CSRD is subject to change. This decision tree is based on the latest information released by the European Commission per January 11th, 2024.

*This includes listed companies, banks, insurance companies and other companies designated by national authorities as public-interest entities.

**The criteria for small and medium enterprises were amended by the European Commission on October 17th 2023 from €40 mln turnover to €50 mln turnover and from €20 mln balance sheet size to €25 mln. For more information, see Delegated directive – C(2023)7020.

This decision tree may help to establish the relevance of the CSRD for your organization or clients.​

This decision tree may help to establish the relevance of the CSRD for your organization or clients.