- CSRD criteria define who is in scope (thresholds) and what must be disclosed (ESRS content).
- Scope (post-Omnibus): more than 1,000 employees and over €450 million in net turnover (cumulative thresholds).
- Content: 12 ESRS standards (E, S, G) plus a double materiality analysis.
- External assurance is mandatory; SMEs can rely on the voluntary VSME standard.
Understanding the CSRD criteria
The CSRD is the European directive framing corporate sustainability reporting. It harmonizes ESG disclosure in Europe with an unprecedented rigor: integration into the management report, mandatory external assurance and a double materiality methodology. For the broader picture, see the CSRD directive.
Scope criteria: who is subject to the CSRD
Scope is defined by three thresholds from the EU Accounting Directive 2013/34/EU: balance-sheet total, net turnover and average headcount. Since the Omnibus, a company is in scope if it exceeds two cumulative thresholds: more than 1,000 employees and over €450 million in net turnover. Subsidiaries of an in-scope group can also be covered through consolidation. See who is concerned by the CSRD.
Small companies remain outside the mandatory scope for now, but can draw on the voluntary VSME standard, aligned with CSRD/ESRS logic but lighter.
Double Materiality for CSRD: context and stakeholders
A practical tool to succeed in the first steps of your double materiality analysis
Content criteria: the ESRS standards
The ESRS define the precise content of the sustainability report, across 12 topics in three pillars:
- Environment (E): climate (ESRS E1), pollution (E2), water (E3), biodiversity (E4), resource use (E5). Indicators include GHG emissions (Scopes 1-3) and transition plans.
- Social (S): working conditions, human rights, diversity, health and safety, training.
- Governance (G): ethics policies, oversight structure, risk management and anti-corruption.
Double materiality: the core criterion
The CSRD requires a double materiality analysis: impact materiality (how the company affects society and the environment) and financial materiality (how sustainability issues affect economic performance). This structured assessment makes reports more relevant and comparable across the EU.
Assurance and data reliability
Each CSRD report must be audited by an independent third party. This requires solid internal collection and verification procedures, traceable and documented data, and preserved evidence and methodologies (e.g. GHG protocols). Companies should organize their sustainability governance and formalize a validation process similar to financial accounts, feeding overall non-financial reporting.
Structure your CSRD criteria with an expert
Our experts help you check your scope, run your double materiality and prepare for assurance
Preparing for CSRD compliance
Preparation rests on four levers: clear governance, regular data collection aligned with the ESRS, robust internal controls, and audit readiness via pilot self-assessments. A unified ESG management platform keeps indicators consistent and simplifies annual updates and requests from other frameworks (EcoVadis, CDP, ESRS).
CSRD criteria: key takeaways
| Key element | In short | Goal for the company |
|---|---|---|
| Scope | Companies above 1,000 employees and €450M net turnover (post-Omnibus) | Identify if you are in scope |
| ESRS standards | 12 detailed ESG standards (E, S, G) | Structure sustainability reporting |
| Double materiality | Impact ↔ finance | Prioritize material topics |
| External audit | Third-party verification | Ensure reliability and comparability |
| VSME | Lighter version for SMEs | Help suppliers meet customer requests |
