NFRD - CSRD Scope

Question 1

What does NFRD stand for?

Answer 1

Non-Financial-Reporting-Directive

Question 2

What falls into the scope of NFRD?

Answer 2

1 of the following criteria:
- Public interest company
- > 500 employees
- Turnover > €34 mio.
- Assets > €17 mio.

Question 3

What does CSRD stand for?

Answer 3

Corporate Sustainability Reporting Directive

Question 4

What falls into the scope of CSRS as from 2O24?

Answer 4

The scope of NFRD.

Question 5

What falls into the scope of CSRS as from 2O25?

Answer 5

all large companies, exceeding 2 criteria:
- Turnover > €50 mio.
- Total Assets > €25 mio.
- > 250 employees

Question 6

What falls into the scope of CSRS as from 2O26?

Answer 6

All LISTED SMEs

*exemption possible for subsidiaries when ESG information is reported on a consolidated level

Question 7

What falls into the scope of CSRS as from 2O28?

Answer 7

• Non EU groups that realise > €250 mio. in the EU for each of the last 2 accounting years

AND

• have at least 1 daughter or branch in the EU generating > €40 mio. turnover

THEN

requires consolidated sustainability information on the non-EU group according to CSRD

*not required to give ESG information on non-EU daughter/branches!