CSRD

All deadlines we track for CSRD. Each entry links to the official source and explains who is affected and what to do.

1 deadline tracked. Dates are the legally binding application dates.

481 days

1 January 2028

ConfirmedEUCSRD

CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap

Omnibus I Directive published OJ 2026-02-26, in force 2026-03-18. Companies newly in scope report on FY2027 in 2028; wave-2/3 companies were 'stopped' in 2025

Large companies above the new thresholds must report; SMEs are affected only as suppliers being asked for VSME-level data.

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