Who is obliged to report under the CSRD?

The CSRD applies to:

large private limited companies, public limited companies, general partnerships (in Dutch: vennootschap onder firma) and limited partnerships (in Dutch: commanditaire vennootschap) whose partners are fully liable to their creditors are incorporated under foreign law (see article 1 paragraph 1 draft implementation decree directive sustainability reporting and question 3.2. below for the sizing criteria);
public interest entities (in summary, banks, insurers and listed companies);
medium- and small-sized public interest entities;
certain non-EU undertakings.

See article 1(1) of the CSRD and its included references for the scope of the CSRD for large undertakings, public interest entities and listed medium- and small-sized enterprises. See article 1(14) of the CSRD for non-EU undertakings. See also articles 2,4 and 6 of the draft implementation decree directive sustainability reporting.

Undertakings that fall outside the scope of the CSRD may still expect some impact from the CSRD.

More information:

Reference is made to question 'Does the reporting obligation under the CSRD affect undertakings in the value chain of the reporting chain, such as suppliers or customers?'.

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