Fill in the figures, then click Check scope.
Result
What it does, and what it leaves to you
- Covers: the CSRD size tests, the Omnibus thresholds, previously reporting companies and non-EU groups.
- Gives: in scope or not under each reading, the first financial year, and the next steps including the voluntary VSME route.
- Not decided: how your Member State has transposed the Omnibus, group consolidation and exemptions, how employees and turnover are counted exactly, sector rules, and any change after this page was written. Your auditor decides national law questions.
Also see the VSME report builder for small suppliers asked for ESG data, the CBAM cost estimator, the EU green claims checker and the NIS2 scope checker.
Common questions
What is the CSRD?
The Corporate Sustainability Reporting Directive (EU) 2022/2464 requires in-scope companies to publish audited sustainability information under the European Sustainability Reporting Standards (ESRS), including a double-materiality assessment.
Did the Omnibus remove most companies from scope?
The Omnibus package agreed in late 2025 narrows mandatory scope to companies with more than 1,000 employees and more than EUR 450M net turnover, and delays the later waves. How and when each Member State puts this into national law varies, so this tool shows the original and the Omnibus reading side by side.
What if I am out of scope?
Large customers, banks and investors may still ask you for data. The Commission's voluntary standard for smaller companies (VSME) is the format the Omnibus makes the ceiling on such requests, so preparing one data set saves answering each questionnaire from scratch.
Does it cover non-EU companies?
Yes in outline: non-EU groups are tested on EU turnover (more than EUR 450M) and an EU subsidiary or branch (more than EUR 200M turnover). Check both the group and the EU entity.
Is my data uploaded anywhere?
No. Everything is calculated in your browser and nothing is sent; a test in the code asserts there are no network calls.