• Sustainability

Which undertakings from outside the EU are obliged to draft a sustainability report?

Undertakings from outside the EU are required to publish a sustainability report if the non-EU undertaking meets one of the following conditions:

  • realized more than 150-million-euro net turnover within the EU for two consecutive fiscal years
  • has a subsidiary that qualifies as a large-, medium- or small-sized listed entity, and/or;
  • has a branch with a net turnover of more than 40 million euros for the previous fiscal year.

For more information see article 1 part 14 of the CSRD and articles 9 and 10 of the draft implementation decree directive sustainability reporting.

Questions CSRD & ESRS

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Sustainability