CSRD: which companies are concerned in 2026?
Thresholds, groups and the Omnibus simplification package all matter when assessing CSRD scope in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
CSRD: which companies are concerned in 2026?
Updated March 30, 2026 - Assessing CSRD scope now requires checking both the original framework and the latest simplification updates.
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Conclusion
The right approach is to confirm your real scope and timeline before launching a full CSRD project.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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