• Sustainability

Decision tree: Is an undertaking in scope of the CSRD and when does the reporting obligation start?

The decision tree below is a schematic summary to answer the following questions:

  • Who is obliged to report under the CSRD?
  • When will the sustainability report become mandatory?
  • Does the obligation to draft a sustainability report also apply to large legal entities that are not a private limited companies, public limited companies, general partnerships and limited partnerships (such as a commercial foundation or a cooperative)?

More information:

* the size of SMEs are defined in the table of question 3.2 (What is a large, medium, small, and micro undertaking?).

Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

It is not permitted to copy or distribute the included information or individual elements (including images) without explicit permission, if this may cause confusion about the origin of the material.

Sustainability