Your CSRD resource hub
Make sense of EU sustainability reporting, fast.
The Omnibus reset the CSRD. On the European Commission's own estimate, roughly 80% of companies are now out of scope, the deadlines moved, and the ESRS are being cut. Plain-English answers, free tools and updates you can trust, so you know exactly where you stand.
Find your way through EU sustainability reporting.
Confirmed deadlines
Newly in-scope companies file their first report.
Companies above the new thresholds (more than 1,000 employees AND more than EUR 450m turnover) report for financial years starting on or after 1 January 2027, so the first reports land in 2028. Non-EU groups follow for FY2028, reported in 2029.
Member-State transposition deadline.
Each of the 27 EU states has until this date to write the Omnibus thresholds into national law. Until they do, the exact in-scope population in a given country is still being settled.
These dates are set by the final Omnibus directive (in force March 2026). The revised ESRS, the standards that say what to report, are due to be adopted around September 2026 and apply from FY2027. If anything moves, we'll tell you.
What applies to me? →Not sure if the CSRD still applies to you? Start here.
The rules changed under your feet. The Omnibus package cut roughly 80% of companies out of scope (the European Commission's estimate), pushed the deadlines back, and is slashing the ESRS datapoints. Maybe you started preparing and now don't know if you still have to. Maybe a big customer is asking you for sustainability data and you're not even sure you owe it.
Take a breath. The post-Omnibus picture is clearer than the headlines suggest. The CSRD now applies mainly to companies with more than 1,000 employees AND more than EUR 450m turnover. Many smaller firms are out and can use the voluntary VSME standard instead. We'll help you work out whether you're in, what you actually have to do, and by when. No jargon, no sales pitch.
Not sure if any of this is even your problem yet? Check in two minutes →
Start here
Start where you are
Four routes through the regulation, depending on what you need right now.
Free tools
Free tools, no email wall
Use them on the page. We'll only ask for your email if you want your result or a PDF sent to you.
Why use this hub
Why use this hub
No upsell
We're not selling you reporting software, and there's no demo to book. That means we can honestly tell you when you're out of scope, when VSME is enough, or when you can refuse a data request. We just explain the rules.
Always current
The CSRD keeps moving: a stop-the-clock delay, the Omnibus scope cut, an ESRS revision still in consultation and national transposition due by March 2027. Every page carries the sources we used and the date we last checked them, and we update when things change.
Plain English, with free tools
A scope checker, an emissions calculator, a materiality matrix builder and a glossary, written for people without a sustainability team. Terms are explained the first time we use them, then linked to the glossary.
The CSRD Brief
We watch Brussels so you don't.
The CSRD keeps changing. One email, plain English, tells you what changed across the CSRD, the ESRS, the EU Taxonomy and the Omnibus, what it means for you, and what to do about it. So you can stop refreshing EUR-Lex and get back to your actual job.
- A monthly issue rounding up what moved and what's coming.
- Breaking-change alerts the moment something material lands: a scope change, the final ESRS, a VSME update or national transposition news.
- Plain-English summaries with a link to the official source, every time.
The CSRD Brief
Enter your email to subscribe
Free, and you can unsubscribe in one click. No spam, no selling your address.
No spam. Unsubscribe anytime.
By the numbers
The CSRD in a few numbers
The figures worth keeping in your head, all post-Omnibus. Each one is set in law or in the official guidance we link from the pillar page.
Of previously-covered companies removed from CSRD scope by the Omnibus, from roughly 50,000 down to around 5,000 (European Commission estimate).
The new EU test: more than 1,000 employees AND more than EUR 450m net turnover. Both must be true. The balance-sheet criterion was dropped.
ESRS standards: two cross-cutting (ESRS 1 and 2) plus E1-E5 for environment, S1-S4 for social and G1 for governance.
When newly in-scope companies file their first report, covering financial year 2027. Non-EU groups follow for FY2028, reported in 2029.
Listed SMEs are out of mandatory scope and can use the voluntary VSME standard. In-scope firms may not demand more than VSME from value-chain partners with fewer than 1,000 employees.
Free download
The Post-Omnibus CSRD Scope & Deadlines Cheat-Sheet
One PDF to know whether the CSRD still applies to you after the Omnibus, plus every date that matters. Post-Omnibus accurate, sourced and free.
- The scope test in plain English: 1,000 employees AND EUR 450m, both
- Every key date: transposition, FY2027 to 2028, non-EU FY2028 to 2029
- What an in-scope company actually reports (ESRS, DMA, assurance, XBRL)
- Sourced to EUR-Lex, the European Commission and EFRAG
The short answers
CSRD questions people ask
The post-Omnibus essentials in plain English. Each links to the full guide.
What is the CSRD?
The Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) is the EU law that requires large companies to publish audited, standardised information about their sustainability impacts, risks and opportunities, using the ESRS. After the 2026 Omnibus it applies mainly to companies with more than 1,000 employees and over EUR 450 million net turnover. Full CSRD explainer.
Am I in scope for the CSRD after the Omnibus?
You are in mandatory scope only if you exceed both thresholds: more than 1,000 employees AND more than EUR 450 million net turnover. Listed SMEs are now out and can use the voluntary VSME standard. Non-EU groups are caught above EUR 450 million of EU turnover plus a qualifying EU presence. Check your scope in two minutes.
What changed with the CSRD Omnibus?
The Omnibus directive (Directive (EU) 2026/470, in force 18 March 2026) cut the number of companies in scope by about 80% (the European Commission's estimate), raised the thresholds, removed listed SMEs, postponed reporting (newly in-scope companies first report for FY2027, published 2028), and is simplifying the ESRS. What the Omnibus changed.
What are the ESRS?
The European Sustainability Reporting Standards are the 12 standards that define what CSRD companies report: ESRS 1 and 2 (cross-cutting) plus E1 to E5 (environment), S1 to S4 (social) and G1 (governance). A revision is cutting mandatory datapoints by roughly 60 to 70%, applying from FY2027. The 12 ESRS standards.
This is guidance to help you understand the CSRD, not legal advice. Always confirm with the official sources we link or a qualified adviser. Read the full CSRD explainer.
Reviewed by the CSRD Tools editorial teamLast reviewed
Stay ahead of the next CSRD change.
Free, plain-English updates. We watch Brussels so you don't.