CSRD Size Test
Does your company report, from which financial year, under which rule (post-Omnibus I)
Enter employees, turnover, balance sheet, listing and parent location; the sheet says whether CSRD applies, from which financial year, citing the article.
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Directive (EU) 2026/470 (Omnibus I, in force 18 March 2026) redrew who reports under the CSRD: from financial years starting 1 January 2027 only undertakings and groups with more than 1 000 employees and more than EUR 450 million net turnover, listed SMEs out, non-EU parents at EUR 450 million EU turnover with a EUR 200 million subsidiary or branch, and wave-1 entities kept for FY2024 to FY2026 unless their Member State uses the new exemption. Most size checklists online still show the 2023 thresholds. This one-sheet workbook applies the current text to your figures.
- Ten yellow inputs: EU or non-EU, average employees, net turnover, balance sheet total, public-interest entity, the Member State option (Yes, No, Unknown), and for non-EU parents the EU turnover of the last two years and the largest EU subsidiary or branch.
- Result rows: large undertaking (two-of-three test, Delegated Directive (EU) 2023/2775 figures), wave-1 entity, the FY2027 thresholds, listed SME, then FY2024, FY2025 and FY2026, FY2027 onwards and the Art 40a third-country test, each answer naming the article it comes from; the standard that applies (ESRS or the voluntary standard), assurance, and a one-line verdict.
- Rules sheet: every threshold and date the formulas read, with its source, so the sheet is corrected in one place when the transposing law lands.
- Guide with the phase-in in one paragraph and a Sources sheet linking the six texts.
Ten entity cases (a wave-1 group that stays in, one that falls out under each Member State answer, a private group entering in FY2027, an entity exactly at 1 000 employees and EUR 450m, a listed SME, a non-EU parent passing and one failing the two-year test) were recalculated with the formula engine against a written replica of the rules before listing. Live formulas, no macros, no locked cells. Excel and Google Sheets. A working tool, not legal advice.
Who it is for: finance and sustainability teams asked "are we still in scope?", advisers screening a client list, group reporting teams testing subsidiaries.
What is inside
1 Excel workbook (.xlsx), sheets: Size test, Rules, Guide, Sources
Use it if
You need a cited answer to whether the CSRD applies to an entity after the 2026 Omnibus changes.
Not for
You need the sustainability statement itself; this sheet decides whether one is owed.
Sheet previews
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