Who does the CSRD apply to?

We often get questions about CSRD - When are we covered? Do we need to report even though we are not covered? What does the reporting mean?

CSRD (Corporate Sustainability Reporting Directive) is an EU regulation that replaces the previous regulation NFRD (Non-Financial Reporting Directive). The new regulation clarifies the requirements for non-financial reporting. It also applies to significantly more businesses – approx. 50,000 companies rather than approx. 11,000 as before. 

The CSRD entered into force on 1 January 2024. This means that companies are expected to start reporting according to the CSRD for the financial year 2024, i.e. in the reporting that normally takes place in 2025.

CSRD applies to large companies that meet at least 2 of 3 criteria in the last 2 financial years:

  • More than 250 employees
  • Net sales of at least €40 million
  • Assets of at least €20 million

For the financial year 2026, the CSRD also applies to small and medium-sized companies if:

  • The company is listed on an EU-regulated market (also non-European)

Small and medium-sized companies will probably be subject to a somewhat less strict application.


Do you need to create working methods to be able to handle the requirements of CSRD in an effective way? 

Do you know what the new requirements mean for ongoing system and development projects? Does it need to be reviewed so that you can feel sure where you stand. Of course we want to help you with that in that case. Contact, for example Elisabeth Novotny, Helena Karlsson or Rikard Olsson we will tell you more.