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What will your investors and customers actually expect from you?
The legal threshold is one part of the picture. Investors, lenders, and enterprise customers often expect ESG data well before the law requires it. Start with the two numbers that decide your legal position — then see what typically applies regardless.
That’s exactly the position most growing companies are in — and it’s also why investor diligence, enterprise procurement questionnaires, and lender risk assessments have become the more common source of ESG requests.
- Investor diligence — ESG questions raised during funding rounds and ongoing reporting to existing investors.
- Enterprise procurement questionnaires — larger customers asking suppliers for emissions and workforce data before signing.
- Lender risk assessments — banks and credit providers factoring ESG information into their decisions.
Being outside the mandate removes the filing obligation. It does not remove the questions.
In scope for mandatory CSRD reporting
Your company exceeds both thresholds, so mandatory CSRD reporting applies.
Confirm your exact obligations — first reporting year, applicable ESRS datapoints, and assurance requirements — with a qualified advisor before you plan against them. This tool establishes the scope threshold only.
BASIS · Directive (EU) 2026/470 (Omnibus I) — employees > 1 000 AND net turnover > €450 000 000. Both must be exceeded.
Indicative check • not legal advice
What this checks
The two quantitative scope thresholds under Omnibus I: headcount and annual net turnover. Both must be exceeded for mandatory reporting to apply — exceeding one is not enough.
What it deliberately doesn’t
No country selection, listed-company status, EU-headquarters test, or parent/subsidiary consolidation. Those introduce regulatory branches that are not verified in this tool, so it does not guess at them.
This checker is an indicative guide based on two published thresholds. It is not legal advice, and it does not assess consolidation, group structure, or non-EU parent obligations. Confirm your position with a qualified advisor before relying on it.
Whichever side of the line you land on, the questions still arrive.
If you are in scope, you need a reporting system that holds up under assurance. If you are not, you still need a credible answer when an investor, lender or enterprise customer asks.
Reply with your team size and markets to anjali@anjesgconsulting.com — no discovery call, no sales deck.