Society

Complete our CSRD (The Corporate Sustainability Reporting Directive) Questionnaire 

Oct. 6 2024

Verification, assurance and compliance services to support the transparency of your sustainability measures.

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In the complex and evolving world of sustainability reporting, preparation is everything. In this quick check up, you'll learn which disclosure is applied to your company and connect with the Bureau Veritas team.
Is the organisation/company established in the European Union (EU)?
Is the organisation a parent company of a large group?.

Large group is defined in the Accounting Directive as groups of parent and subsidiary companies that meet the size thresholds for large undertakings.

Large undertakings are defined as companies meeting two of the following three conditions on its balance sheet date: 

€50+ million in net turnover

€25+ million in assets

250+ employees

In addition, non-EU companies that have a turnover of above €150 million in the EU will also have to comply.

Is the organisation a parent company of a large group?..

Large group is defined in the Accounting Directive as groups of parent and subsidiary companies that meet the size thresholds for large undertakings.

Large undertakings are defined as companies meeting two of the following three conditions on its balance sheet date: 

€50+ million in net turnover

€25+ million in assets

250+ employees

In addition, non-EU companies that have a turnover of above €150 million in the EU will also have to comply.

Does the organisation meet the following criteria:

The organisation has a total net turnover (revenue) generated within the European Union that exceeds €150 million.

And at least one of the following:

2a. The organisation has subsidiaries within the EU that are either large companies or small/medium-sized enterprises (excluding micro-enterprises), and these subsidiaries have securities (such as stocks or bonds) that are traded on an EU regulated stock exchange.

2b. The organisation has branches within the EU that have a net turnover (revenue) generated within the EU that exceeds €40 million.

Does the organisation have securities (such as stocks or bonds) that are traded on a regulated stock exchange in the European Union?
Is the organisation considered a Public Interest Entity (as defined in Article 2(1) of the EU Accounting Directive) and does it have more than 500 employees at the group level?
Is the organisation considered a large-sized company?

Large undertakings are defined as companies meeting two of the following three conditions will have to comply with the CSRD: 

€50+ million in net turnover

€25+ million in assets

250+ employees

In addition, non-EU companies that have a turnover of above €150 million in the EU will also have to comply.

Is the organisation considered a Public Interest Entity (as defined in Article 2(1) of the EU Accounting Directive) and does it have more than 500 employees?
Is the organisation considered a small or medium-sized enterprise (SME), excluding micro-enterprises, that has securities (such as stocks or bonds) admitted to trading on a regulated stock exchange in the European Union?
RESULT
Possible exemptions: If the organisation is itself a subsidiary company (except if it is a large listed company), it may be exempt under Article 29a(8) of the Accounting Directive.
RESULT

Possible exemptions:

If the organisation is itself a subsidiary company (except if it is a large listed company), it may be exempt under Article 29a(8) of the Accounting Directive.

RESULT

Possible exemptions:

If the organisation is a subsidiary company (except if it is a listed subsidiary), it may be exempt under Article 19a(9) of the Accounting Directive.

RESULT

Possible exemptions:

If the organisation is a subsidiary company (except if it is a listed subsidiary), it may be exempt under Article 19a(9) of the Accounting Directive.

RESULT

Possible opt-out:

The organisation may be able to opt-out of this requirement for the financial years 2026 and 2027.

Possible exemptions:

If the organisation is a subsidiary company, it may be exempt under Article 19a(9) of the Accounting Directive.

RESULT
RESULT

Alternative option:

The non-EU parent company prepares a consolidated sustainability statement in accordance with ESRS. In this case, the EU subsidiaries may be exempt under Articles 19a(9) and 29a(8) of the Accounting Directive, except for large listed subsidiaries.

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DISCLAIMER

The results provided should be considered indicative rather than definitive. The survey methodology, sample size, and potential biases may impact the representativeness of the findings. These results are not intended to be used as the sole basis for decision-making.

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