- The EU Taxonomy classifies economically sustainable activities; the CSRD is the reporting directive — they are linked but distinct.
- Post-Omnibus, taxonomy reporting is reserved to companies with more than 1,000 employees and over €450M net turnover.
- Companies above 1,000 employees but with turnover ≤ €450M can report on a voluntary opt-in basis, in a simplified form.
- Simplifications include a financial-materiality exemption below 10% and lighter templates.
Taxonomy and CSRD: two connected tools
The EU Taxonomy is a classification of environmentally sustainable activities; the CSRD is the directive requiring sustainability disclosure. Companies in scope report their taxonomy-eligible and taxonomy-aligned turnover, CapEx and OpEx as part of their CSRD reporting.
Who must report taxonomy KPIs post-Omnibus?
Taxonomy reporting is now reserved to companies above the CSRD thresholds — more than 1,000 employees and over €450M net turnover. Companies above 1,000 employees but with turnover at or below €450M can report on a voluntary opt-in basis, in a simplified format (turnover and CapEx, with OpEx optional).
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The simplifications introduced
To ease the burden, the reform introduced a financial-materiality exemption (activities below 10% can be exempt), lighter reporting templates (a large cut in datapoints) and an optional OpEx KPI. These reduce the effort while keeping the core turnover and CapEx indicators.
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CSRD and Taxonomy — Key Takeaways
| Key point | Explanation |
|---|---|
| Relationship | Taxonomy classifies activities; CSRD is the reporting directive |
| Who reports | More than 1,000 employees and over €450M net turnover |
| Opt-in | >1,000 employees but ≤ €450M: voluntary, simplified |
| Simplifications | Materiality exemption below 10%, lighter templates, optional OpEx |
