EU CSRD Compliance Checker: Thresholds and ESRS

Check statutory CSRD thresholds (headcount, revenue, balance sheet), mandatory reporting timelines, and ESRS double materiality readiness.

CSRD: does your company have to publish a sustainability report?

The tool applies the original criteria of the CSRD, Directive 2022/2464: a company is large if it exceeds two of three thresholds (250 employees, €50m turnover, €25m balance sheet), with a wave-by-wave timeline starting with financial year 2024. Those rules have since changed: Directive 2025/794 pushed the later waves back two years, then Omnibus Directive 2026/470 limited the obligation to companies with more than 1,000 employees and €450m turnover.

What the tool checks

  1. Listed company with more than 500 employees that is also a large company (point 2): first wave, financial year 2024.
  2. Two of three criteria exceeded (more than 250 employees, more than €50m net turnover, more than €25m balance sheet): large company, listed or not, financial year 2025 in the tool.
  3. Listed company with at least 10 employees: listed SME, financial year 2026 with an opt-out.
  4. Non-EU parent with at least €150m turnover: financial year 2028.
  5. Otherwise, no direct obligation.

The ESRS readiness index weights your sliders: environment 35%, social 35%, governance 20%, plus 10 points if the double materiality assessment is done.

Example

Listed company with 350 employees, €65m turnover and €32m balance sheet: three criteria out of three, so the tool classes it as a large company with a first report on financial year 2025. With sliders at 60, 75 and 70% and the matrix done, the index is 60 × 0.35 + 75 × 0.35 + 70 × 0.20 + 10 = 71. Under current law, this company, below 1,000 employees, is outside the mandatory scope.

What has changed since

  • Stop-the-clock Directive: second-wave large companies move to financial year 2027 and listed SMEs to financial year 2028.
  • Omnibus Directive: the obligation is limited to companies exceeding both 1,000 employees on average and €450m net turnover; listed SMEs are excluded; non-EU groups are covered above €450m EU turnover with an EU subsidiary or branch above €200m. Member States may exempt first-wave companies that fall outside the new scope for 2025 and 2026.

The tool applies the 2022 thresholds and timeline without these two revisions: treat its result as a benchmark to check against national transposition. It is not legal advice.

Sources and dates: Directive (EU) 2022/2464 (CSRD); Delegated Directive (EU) 2023/2775 (€25m and €50m thresholds); Directive (EU) 2025/794, published in the OJ on 16 April 2025, in force since 17 April 2025; Directive (EU) 2026/470, published in the OJ on 26 February 2026, in force since 18 March 2026, to be transposed by 19 March 2027 (checked 14/10/2026).

Frequently Asked Questions

What are the CSRD thresholds in 2026?

Since Omnibus Directive (EU) 2026/470, in force on 18 March 2026, the obligation covers companies exceeding both 1,000 employees on average and €450m net turnover. Member States have until 19 March 2027 to transpose it. The former two-of-three test (250 employees, €50m turnover, €25m balance sheet) is the one the tool still uses.

When does a large company have to publish its first CSRD report?

First-wave companies (former NFRD entities with more than 500 employees) have reported since financial year 2024. For other large companies, Directive 2025/794 moved the first financial year from 2025 to 2027, with the report published in 2028. Non-EU groups follow with financial year 2028.

Are listed SMEs still subject to the CSRD?

No: Directive 2026/470 removed them from the mandatory scope, whereas they were first due to report on financial year 2026, then 2028 after the 2025 postponement. They can report under the voluntary SME standard (VSME), which customers and banks often ask for.

What is a double materiality assessment?

It combines two angles: the company's impacts on people and the environment, and the sustainability risks and opportunities that affect its financial results. A topic must be reported if it is material from either angle. In the tool, having done it adds 10 points out of 100 to the readiness index.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.