What is the impact of the CSRD on undertakings that are not required to report?

Undertakings with fewer than 1,000 employees and a net turnover below €450 million fall outside the scope of the CSRD. They are not required to prepare a sustainability report. However, these undertakings may be indirectly affected by the CSRD.

Undertakings that do fall within the scope of the CSRD are required to report on various indicators within their value chain. As a result, undertakings that are not subject to reporting obligations, but for example act as suppliers or producers for a reporting undertaking, may be requested to provide sustainability information such as CO₂ emissions or may be required to comply with sustainability requirements through contractual arrangements.

Undertakings that are not required to report can also use the CSRD to proactively demonstrate their sustainability activities. They may choose to report voluntarily. By doing so, they can for example support customers by providing insight into their sustainability performance and the information they have available.

For these undertakings, voluntary European sustainability reporting standards have been developed.

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.

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