CSRD

Regulation

Directive (EU) 2022/2464 on corporate sustainability reporting. The “Omnibus” Directive (EU) 2026/470 narrowed it to companies with more than 1,000 employees and €450 million in turnover: micro, small and medium-sized companies are not subject to it, but their large customers and banks may still ask them for data.

Reference source: eur-lex.europa.eu

Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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