---
title: "CSRD Applicability Test for EU and Non-EU Company Groups"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test"
author: "Sorena AI"
description: "Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD applicability test"
  - "ESRS scope"
  - "CSRD scope"
  - "listed SME CSRD"
  - "third-country undertaking CSRD"
  - "sustainability reporting"
  - "CSRD"
  - "ESRS"
  - "applicability test"
  - "listed SMEs"
  - "third-country undertakings"
  - "double materiality"
---
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---

# CSRD Applicability Test for EU and Non-EU Company Groups

Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence.

*CSRD* *Applicability test* *EU*

## CSRD Applicability Test

This test helps decide whether an EU undertaking, listed issuer, parent group, or non-EU company group may fall into CSRD and ESRS sustainability reporting.

The page separates scope evidence from materiality work so teams do not start ESRS datapoint collection before proving the reporting boundary.

A CSRD applicability decision starts with the legal entity or group, not with a sustainability topic. Confirm the undertaking category under the Accounting Directive, whether securities are admitted to trading on an EU regulated market, whether reporting is individual or consolidated, and whether a non-EU parent has an EU subsidiary or branch that triggers Article 40a reporting.

## Step 1: identify the undertaking and reporting boundary

Start with the exact legal entity, parent undertaking, branch, or issuer. CSRD amended the Accounting Directive, so the first evidence record should show whether the entity is within the directive's undertaking types, is a public-interest entity, is a parent of a large group, or is a third-country undertaking with an EU subsidiary or branch.

For an EU group, test both standalone and consolidated status. A parent undertaking can be in scope through the consolidated large-group route even when the operating entity that collected the data is not the final reporting parent.

- Record the legal name, Member State or third-country jurisdiction, company type, and whether the undertaking is governed by Member State law.
- Record whether transferable securities are admitted to trading on an EU regulated market; listed micro-undertakings are treated differently from listed SMEs.
- Record whether the test is for an individual sustainability statement under Article 19a, a consolidated sustainability statement under Article 29a, or a third-country sustainability report under Article 40a.
- Record whether a group exemption, subsidiary exemption, or national transposition rule needs local legal confirmation before the scope decision is final.

Sources for this answer:

- [Directive (EU) 2022/2464 on corporate sustainability reporting](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464&ref=sorena.io) - CSRD source for the amended Articles 19a, 29a, and third-country reporting provisions that determine the reporting boundary.
- [Consolidated Accounting Directive 2013/34/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Consolidated Accounting Directive source for undertaking categories, public-interest entity treatment, and current size criteria.

## Step 2: test the undertaking category

For ordinary undertaking-size classification, the consolidated Accounting Directive uses three criteria: balance sheet total, net turnover, and average employees during the financial year. A large undertaking exceeds at least two of the large-undertaking criteria; a medium-sized undertaking is not micro or small and does not exceed at least two of the medium-sized criteria.

For CSRD screening, do not rely on employee count alone. Keep the financial statement evidence for balance sheet total and net turnover beside the headcount evidence, and identify whether national law has transposed the relevant size criteria for the reporting year being tested.

- Large undertaking test: exceeds at least two of EUR 25,000,000 balance sheet total, EUR 50,000,000 net turnover, and 250 average employees.
- Medium-sized undertaking test: not micro or small and does not exceed at least two of EUR 25,000,000 balance sheet total, EUR 50,000,000 net turnover, and 250 average employees.
- Listed SME route: test whether the SME is a public-interest entity because securities are admitted to trading on an EU regulated market, and exclude micro-undertakings from that route.
- Credit institutions, insurance undertakings, small and non-complex institutions, and captive insurance or reinsurance undertakings need a separate classification check because CSRD text names specific routes for them.

Sources for this answer:

- [Consolidated Accounting Directive 2013/34/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Grounds the size-category test and the current EUR 25 million, EUR 50 million, and 250 employee criteria shown in the consolidated directive.
- [European Commission FAQ on EU corporate sustainability reporting rules](https://finance.ec.europa.eu/publications/frequently-asked-questions-implementation-eu-corporate-sustainability-reporting-rules_en?ref=sorena.io) - Commission FAQ source for practical scope, application-date, exemption, issuer, and third-country implementation questions.

## Step 3: assign the CSRD phase-in wave and check later changes

The first CSRD companies had to apply the new rules for the 2024 financial year, with reports published in 2025. Directive 2022/2464 then grouped later application by entity type: other large undertakings and large-group parents were wave two, while listed SMEs, in-scope small and non-complex institutions, and in-scope captive insurance or reinsurance undertakings were wave three.

Do not treat those original wave-two and wave-three dates as a final calendar without a later-law check. The Commission's corporate sustainability reporting page states that the stop-the-clock Directive postpones the entry into application of reporting requirements for companies previously required to report first for financial years 2025 or 2026.

- Wave-one evidence: public-interest entity status, large undertaking or large group status, and average employees above 500.
- Wave-two evidence: size criteria, parent-group status, and why the entity was not already in wave one.
- Wave-three evidence: EU regulated-market listing, non-micro status, and whether the reporting entity is an SME, small and non-complex institution, or captive insurer/reinsurer.
- Current-calendar evidence: stop-the-clock status, Member State transposition, reporting year, management-report owner, assurance dependency, and local filing or annual-financial-report deadline.

Sources for this answer:

- [Directive (EU) 2022/2464 on corporate sustainability reporting](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464&ref=sorena.io) - Grounds the original CSRD phase-in categories by financial year and entity type.
- [European Commission corporate sustainability reporting page](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Commission source for the first CSRD application year and the later stop-the-clock caveat for wave-two and wave-three companies.
- [European Commission FAQ on EU corporate sustainability reporting rules](https://finance.ec.europa.eu/publications/frequently-asked-questions-implementation-eu-corporate-sustainability-reporting-rules_en?ref=sorena.io) - Grounds the practical statement that scope, application dates, and exemptions need to be checked together.

## Step 4: check non-EU parent, subsidiary, and branch caveats

A non-EU group can have a CSRD-related reporting obligation even when the ultimate parent is not governed by Member State law. Article 40a applies where the third-country undertaking has more than EUR 150 million net turnover in the Union for each of the last two consecutive financial years and has an EU subsidiary that meets the Article 19a or 29a route, or, if there is no such subsidiary, an EU branch with more than EUR 40 million net turnover in the preceding financial year.

This is not the same evidence package as an EU parent's Article 19a or 29a sustainability statement. Keep a separate Article 40a record for the EU subsidiary or branch that will publish and make accessible the third-country parent report, the group-level turnover calculation, the branch turnover calculation if relevant, the assurance opinion, and any statement that required parent information was not made available.

- Non-EU turnover evidence: EU net turnover above EUR 150 million for each of the last two consecutive financial years.
- EU subsidiary evidence: whether the subsidiary is a large undertaking or a listed SME, excluding micro-undertakings.
- EU branch evidence: branch location, absence of an in-scope EU subsidiary for the route, and branch net turnover above EUR 40 million in the preceding financial year.
- Report-content evidence: whether the report is prepared under the third-country undertaking standards, ESRS, or an accepted equivalent route when available.

Sources for this answer:

- [Consolidated Accounting Directive 2013/34/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Grounds Article 40a third-country undertaking scope, EU turnover threshold, branch threshold, and publication mechanics.
- [Directive (EU) 2024/1306 on adoption time limits for sustainability reporting standards](https://data.europa.eu/eli/dir/2024/1306/oj?ref=sorena.io) - Grounds the caveat that third-country undertaking reporting applies from financial year 2028 and that related standards timing was postponed.

## Step 5: link the applicability decision to ESRS work

Once the entity is in scope, ESRS determines the sustainability reporting content. ESRS 2 is mandatory for companies under CSRD scope, while other ESRS topical standards and datapoints depend on the materiality assessment, except where the standards require specific explanations for omitted matters.

The applicability file should therefore stop at scope, wave, boundary, and source evidence. The next work product is the ESRS materiality and datapoint file: materiality methodology, impacts, risks and opportunities, value-chain information, omitted-topic explanations, data owners, and assurance-ready support.

- Scope output: in scope, out of scope, exempt, or unresolved pending national-transposition/legal review.
- Boundary output: individual undertaking, consolidated group, listed issuer, EU subsidiary, EU branch, or third-country parent report.
- ESRS handoff: ESRS 2 general disclosures, materiality assessment scope, value-chain information needs, and topic-standard screening.
- Evidence pack: financial statements, headcount records, listing status, group chart, EU turnover calculations, branch records, source citations, owner approval, and review trigger.

Sources for this answer:

- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Commission Q&A source for ESRS 2 being mandatory under CSRD scope and the materiality-based treatment of other standards and datapoints.
- [Commission Delegated Regulation (EU) 2023/2772 on European Sustainability Reporting Standards](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Official delegated regulation adopting the first set of ESRS used after the applicability test confirms CSRD scope.
- [EFRAG ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - EFRAG source for non-authoritative implementation support on materiality assessment, value-chain guidance, and ESRS datapoints.

*Recommended next step*

*Placement: after evidence section*

## Turn the CSRD scope answer into reporting evidence

Use the applicability result to separate entity-scope evidence from ESRS materiality, datapoint, value-chain, and assurance work.

- [Open Research Copilot](/solutions/research-copilot.md): Check CSRD and ESRS questions against cited source material.
- [Discuss CSRD scope evidence](/contact.md): Review undertaking category, group boundary, non-EU caveats, and ESRS handoff with Sorena.

## Primary sources

- [Directive (EU) 2022/2464 on corporate sustainability reporting](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464&ref=sorena.io) - Primary CSRD source for amended sustainability reporting scope, Article 19a and 29a reporting, and original phase-in categories.
  - Quote: "Large undertakings, and small and medium-sized undertakings, except micro undertakings"
- [Consolidated Accounting Directive 2013/34/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Primary source for current undertaking categories, size criteria, public-interest entity treatment, and Article 40a third-country reporting mechanics.
  - Quote: "balance sheet total: EUR 25 000 000"
- [Directive (EU) 2024/1306 on adoption time limits for sustainability reporting standards](https://data.europa.eu/eli/dir/2024/1306/oj?ref=sorena.io) - Grounds the caveat that certain third-country undertaking reporting applies from financial year 2028 and related standards timing changed.
  - Quote: "applies only as of the financial year 2028"
- [European Commission FAQ on EU corporate sustainability reporting rules](https://finance.ec.europa.eu/publications/frequently-asked-questions-implementation-eu-corporate-sustainability-reporting-rules_en?ref=sorena.io) - Commission implementation FAQ source for scope, application dates, exemptions, issuer questions, and third-country reporting context.
  - Quote: "scope, application dates, and exemptions"
- [European Commission corporate sustainability reporting page](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Commission source for first application in financial year 2024 and the stop-the-clock caveat for wave-two and wave-three reporting.
  - Quote: "postpones the entry into application of the reporting requirements"
- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Commission source for ESRS structure, double materiality, ESRS 2 mandatory status, and materiality treatment of topical standards.
  - Quote: "ESRS 2 is mandatory for all companies under the CSRD scope"
- [Commission Delegated Regulation (EU) 2023/2772 on European Sustainability Reporting Standards](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Official delegated regulation adopting the first set of ESRS used after the CSRD applicability test confirms reporting scope.
  - Quote: "supplementing Directive 2013/34/EU"
- [EFRAG ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - EFRAG implementation-support source for materiality assessment, value-chain guidance, and ESRS datapoint evidence after scope is confirmed.
  - Quote: "IG 1 Materiality Assessment, IG 2 Value Chain, and IG3 Detailed ESRS Datapoints"

## Related Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Official source CSRD and ESRS compliance guide covering scope checks, sustainability statements, double materiality, value-chain data, assurance, and digital tagging.
- [CSRD and ESRS FAQ: scope, materiality, assurance, tagging, and value chain](/artifacts/eu/corporate-sustainability-reporting-directive/faq.md): CSRD and ESRS FAQ hub covering company scope, reporting waves, ESRS structure, double materiality, assurance, digital tagging, Taxonomy Article 8, and value chain data.
- [CSRD and ESRS Reporting Checklist](/artifacts/eu/corporate-sustainability-reporting-directive/checklist.md): A practical CSRD and ESRS checklist for confirming reporting scope, sustainability statement content, double materiality, value-chain evidence, assurance readiness, and digital tagging.
- [CSRD and ESRS requirements: scope, reporting, assurance, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/requirements.md): Official source guide to CSRD and ESRS requirements: who reports, what the sustainability statement must cover, double materiality, value-chain data, assurance, publication, digital tagging, and controls.
- [CSRD and ESRS value-chain data, estimates, proxies, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-data-and-estimation.md): How to handle ESRS value-chain information when supplier or customer data is incomplete: reasonable efforts, estimates, limitations, controls, and assurance evidence.
- [CSRD Article 40a third-country group reporting FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/third-country-groups.md): FAQ on when CSRD Article 40a applies to third-country groups, which EU subsidiary or branch publishes the report, and what happens with assurance and missing information.
- [CSRD assurance and ESRS digital tagging evidence](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-and-digital-tagging-evidence.md): Evidence checklist for CSRD assurance readiness, ESRS datapoint traceability, and digital tagging preparation under the ESRS XBRL and ESEF reporting framework.
- [CSRD assurance evidence FAQ: what to keep for limited assurance](/artifacts/eu/corporate-sustainability-reporting-directive/faq/assurance-evidence.md): What CSRD and ESRS assurance evidence should support: management-report publication, the assurance report, national assurance procedures, and EU limited assurance milestones.
- [CSRD assurance evidence pack workflow for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow.md): A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging.
- [CSRD assurance-ready controls and evidence for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-ready-controls-and-evidence.md): Build CSRD and ESRS evidence around GOV-5 controls, double materiality, IROs, value-chain data, assurance files, and XBRL tagging checks.
- [CSRD data point inventory FAQ for ESRS disclosure readiness](/artifacts/eu/corporate-sustainability-reporting-directive/faq/data-point-inventory.md): How to build an ESRS data point inventory for CSRD reporting: disclosure requirements, materiality filters, evidence ownership, value-chain data, XBRL readiness, and assurance support.
- [CSRD deadlines and ESRS compliance calendar](/artifacts/eu/corporate-sustainability-reporting-directive/deadlines-and-compliance-calendar.md): An official source CSRD and ESRS calendar covering the original reporting waves, enacted postponement caveats, publication duties, assurance, and digital reporting workstreams.
- [CSRD digital tagging and XBRL readiness FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/digital-tagging-xbrl.md): What CSRD teams should do now about XHTML, Inline XBRL, ESRS taxonomy materials, tagging controls, and limits before final digital taxonomy rules apply.
- [CSRD Double Materiality Interview Question Bank for ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-interview-question-bank.md): Interview prompts for ESRS double materiality work: context, affected stakeholders, value chain IROs, impact materiality, financial materiality, thresholds, and evidence.
- [CSRD double materiality method under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-method.md): An official source method for ESRS double materiality assessment: impact materiality, financial materiality, value-chain coverage, thresholds, evidence, and documentation.
- [CSRD double materiality scoring: IRO assessment and ESRS data points](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-scoring.md): An official source scoring guide for CSRD and ESRS double materiality: impact materiality, financial materiality, thresholds, evidence, governance, and disclosure mapping.
- [CSRD Double Materiality Workflow for ESRS Assessment](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-workflow.md): A CSRD and ESRS workflow for running a double materiality assessment, from value-chain scoping and stakeholder inputs to IRO scoring, governance approval, and audit trail evidence.
- [CSRD omnibus stop-the-clock status: enacted delay vs proposed scope changes](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the CSRD stop-the-clock directive, the separate Omnibus proposal, and how reporting teams should treat enacted and proposed changes.
- [CSRD penalties and fines: Member State enforcement, controls, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/penalties-and-fines.md): A conservative guide to CSRD penalty exposure: why fines depend on Member State implementation, which reporting failures create risk, and what evidence teams should keep.
- [CSRD reporting waves and Omnibus status](/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status.md): Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes.
- [CSRD reporting waves FAQ: who reports first and what changed](/artifacts/eu/corporate-sustainability-reporting-directive/faq/reporting-waves.md): FAQ on original CSRD reporting waves, stop-the-clock caveats, listed SME opt-out, third-country reporting, and why local transposition law still matters.
- [CSRD scope and phasing by company type](/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type.md): Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats.
- [CSRD topical ESRS scoping: what must be reported?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping.md): FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.
- [CSRD value chain data and estimation methodology under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-estimates.md): How ESRS lets CSRD reporters use sector averages, proxies, and other estimates when direct value-chain data is not available after reasonable effort.
- [CSRD vs CSDDD: Reporting vs Due Diligence](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-csddd.md): Compare CSRD sustainability reporting with CSDDD human rights and environmental due diligence, including scope, evidence, assurance, penalties, and overlap.
- [CSRD vs EU Taxonomy Article 8](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-taxonomy-alignment.md): Compare CSRD and ESRS sustainability reporting with EU Taxonomy Article 8 KPI disclosures, including scope, evidence, tagging, and reuse limits.
- [CSRD vs GRI: ESRS Interoperability](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-gri.md): Compare CSRD/ESRS reporting with GRI-based reporting using official source ESRS interoperability, materiality, value-chain, and disclosure-reuse rules.
- [CSRD vs IFRS S1 and S2 Comparison](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-ifrs-s1-and-s2.md): Compare CSRD and ESRS with IFRS S1 and S2 across scope, materiality, disclosures, value chain reporting, assurance, digital tagging, and interoperability.
- [CSRD vs SEC Climate Disclosure Rule](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sec-climate-disclosure-rule.md): Official source comparison notes for CSRD and the SEC climate disclosure rule, focused on CSRD and ESRS duties and conservative limits where SEC facts are not sourced.
- [CSRD vs SFDR: ESRS and Financial Disclosures](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sfdr.md): Compare CSRD/ESRS corporate sustainability reporting with SFDR financial-market disclosures, including scope, materiality, PAI data, assurance, tagging, and reuse limits.
- [CSRD XBRL Tagging Checklist for ESRS and Article 8 Readiness](/artifacts/eu/corporate-sustainability-reporting-directive/xbrl-tagging-checklist.md): An official source CSRD XBRL tagging readiness checklist for XHTML, Inline XBRL, ESRS taxonomy mapping, Article 8 taxonomy mapping, ESEF validation, and source-controlled review.
- [ESRS 1 and ESRS 2 structure under CSRD](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-1-and-esrs-2-structure.md): An official source explanation of how ESRS 1 sets the reporting architecture and how ESRS 2 provides the mandatory general disclosures for CSRD sustainability statements.
- [ESRS data point inventory workflow for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-data-point-inventory-workflow.md): Build an ESRS data point inventory that links disclosure requirements, materiality outcomes, evidence owners, XBRL tagging readiness, and assurance controls.
- [ESRS structure and data model for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model.md): Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.
- [FAQ: CSRD double materiality scoring - thresholds, weighting, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/faq/double-materiality-scoring.md): How to score CSRD double materiality under ESRS without invented thresholds: impact materiality, financial materiality, evidence, and documentation.
- [FAQ: CSRD value chain estimates - methods and proportionality under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/value-chain-estimates.md): When ESRS permits value chain estimates, what to disclose about assumptions, accuracy, limits, and improvement plans.
- [How do ESRS 1 and ESRS 2 structure CSRD reporting?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure.md): FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures.
- [LSME and VSME under EU CSRD: what SMEs should know](/artifacts/eu/corporate-sustainability-reporting-directive/faq/lsme-and-vsme.md): FAQ on LSME and VSME under the EU CSRD: listed SME reporting, the temporary opt-out, voluntary SME reporting, and value-chain requests.
- [Taxonomy Article 8 KPIs for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis.md): Official source guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.
- [Taxonomy Article 8 KPIs under CSRD and ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis.md): FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy.


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