---
title: "CSRD scope and phasing by company type"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type"
author: "Sorena AI"
description: "Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD scope"
  - "CSRD phasing"
  - "CSRD company types"
  - "CSRD listed SME opt-out"
  - "CSRD third-country undertakings"
  - "ESRS"
  - "CSRD"
  - "scope"
  - "phasing"
  - "listed SMEs"
  - "third-country groups"
---
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---

# CSRD scope and phasing by company type

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* *Scope and phasing* *EU*

## CSRD scope and phasing by company type

This page helps classify which CSRD reporting wave originally applied to an undertaking or group, and where the stop-the-clock changes require a separate local-law check.

It focuses on the categories that create the most confusion: large public-interest undertakings, other large undertakings and groups, listed SMEs, small and non-complex institutions, captive insurers, and third-country groups.

The CSRD does not use one universal start date. Article 5 of Directive (EU) 2022/2464 phases the rules by company type and by financial years starting on or after specified dates. The Commission later explained that the stop-the-clock Directive postpones the entry into application for companies that were previously due to report for the first time for financial years 2025 or 2026, so teams should keep the original CSRD wave and the current national implementation status side by side.

## Original CSRD reporting waves by company type

Start the scope file with the undertaking's legal form, listing status, public-interest entity status, parent-group position, and size category under the Accounting Directive. For large-undertaking and large-group classification, the consolidated Accounting Directive text defines the large thresholds by exceeding at least two of three criteria: EUR 20 million balance sheet total, EUR 40 million net turnover, and 250 average employees during the financial year. Member State transposition and any local threshold choices still need to be checked before treating this as a filing conclusion.

Under the original CSRD Article 5 phasing, wave one covered large public-interest undertakings and public-interest parent undertakings of large groups with more than 500 employees, for financial years starting on or after 1 January 2024. The Commission overview states that the first CSRD companies apply the rules for the 2024 financial year, with reports published in 2025.

- Wave one: large public-interest undertakings and public-interest parent undertakings of large groups exceeding 500 employees, for financial years starting on or after 1 January 2024.
- Wave two: other large undertakings and other parent undertakings of large groups, originally for financial years starting on or after 1 January 2025.
- Wave three: listed SMEs except micro-undertakings, plus qualifying small and non-complex institutions and captive insurance or reinsurance undertakings, originally for financial years starting on or after 1 January 2026.
- Third-country group reporting under Article 40a is a separate branch/subsidiary route and the CSRD Article 5 text applies those measures for financial years starting on or after 1 January 2028.

Sources for this answer:

- [Directive (EU) 2022/2464 - Article 5 phasing](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464&ref=sorena.io) - Supports the original CSRD application waves for large public-interest undertakings, other large undertakings and groups, listed SMEs, small and non-complex institutions, captive insurers, and Article 40a third-country reporting.
- [Consolidated Accounting Directive 2013/34/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Supports this page's analysis of large-undertaking and large-group size criteria used when classifying CSRD scope under the Accounting Directive.
- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Confirms the first CSRD application year for the initial companies and the Commission's stop-the-clock caveat for wave two and wave three companies.

## Stop-the-clock caveat for wave two and wave three

Do not rewrite the company category just because a deadline moved. Keep the original classification record, then add a current-status field for the Member State law that applies to the undertaking. The Commission overview says the stop-the-clock Directive postpones the entry into application of reporting requirements for companies previously required to report for the first time for financial years 2025 or 2026, meaning wave two and wave three companies.

This page does not invent replacement reporting dates. Use it to identify whether the undertaking was originally wave two or wave three, then confirm the currently applicable national law, regulator guidance, and any local filing calendar before telling finance, sustainability, or investor-relations teams when a report is due.

- Preserve the original CSRD category: large undertaking, parent of a large group, listed SME, small and non-complex institution, captive insurer, or captive reinsurer.
- Record whether the relevant country has transposed the stop-the-clock changes and whether the undertaking is still in scope under any national rule already in force.
- Do not treat the Omnibus simplification proposal or political agreement language as a final scoped-out conclusion unless the applicable law has changed for the entity.
- For wave one companies, check separate quick-fix or ESRS flexibility measures rather than assuming the stop-the-clock postponement applies.

Sources for this answer:

- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the stop-the-clock caveat that wave two and wave three first-time reporting was postponed, without using this page to invent replacement dates.
- [EUR-Lex stop-the-clock Directive reference](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025L0794&ref=sorena.io) - The Commission cited source material identifies this as the EUR-Lex reference for the stop-the-clock Directive affecting CSRD application timing.

## Listed SMEs and related financial undertakings

Listed SMEs are not the same as unlisted SMEs in the CSRD scope analysis. The original Article 5 wave includes small and medium-sized undertakings with transferable securities admitted to trading on an EU regulated market, except micro-undertakings. The Commission FAQ also confirms that small and non-complex institutions, captive insurers, and captive reinsurers may use the proportionate listed-SME ESRS route only when they fit the listed SME or large-undertaking conditions described in the Accounting Directive framework.

The listed SME opt-out is a real caveat, not a permanent exemption. The Commission FAQ states that listed SMEs, excluding micro-undertakings, may decide not to report sustainability information for financial years starting before 1 January 2028, but must briefly state in the management report why sustainability reporting was not provided.

- Classify listed SMEs separately from unlisted SMEs and from value-chain SMEs that only receive information requests.
- Check micro-undertaking status before treating a listed small company as a CSRD reporting undertaking.
- If a listed SME uses the opt-out, keep the management-report explanation and the board approval for not providing the sustainability statement.
- If the entity is a small and non-complex institution or captive insurer/reinsurer, confirm both the financial-sector definition and the Accounting Directive size or listing condition.

Sources for this answer:

- [Directive (EU) 2022/2464 - listed SME opt-out](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464&ref=sorena.io) - Supports the listed SME transition rule and the requirement to state why sustainability reporting was not provided when using the opt-out.
- [Commission FAQ on CSRD implementation](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports the listed SME opt-out through financial years starting before 1 January 2028 and identifies which undertaking types may use LSME ESRS.

## Third-country groups and EU issuers

Third-country analysis has two separate routes. A third-country undertaking with transferable securities admitted to trading on an EU regulated market can be caught through the Transparency Directive route, excluding micro-undertakings. Separately, Article 40a covers certain non-EU parent groups through EU subsidiaries or branches, with EU turnover and EU branch or subsidiary conditions.

The Accounting Directive text requires Article 40a reporting where the third-country undertaking has generated more than EUR 150 million net turnover in the Union for each of the last two consecutive financial years and has either a qualifying EU subsidiary or, if it has no such subsidiary, an EU branch that generated more than EUR 40 million net turnover in the preceding financial year. The Commission FAQ adds practical rules: at least one report is disclosed by one subsidiary or branch in each Member State, Member States may allow a link to another EU subsidiary or branch report, and if required information is unavailable the subsidiary or branch still publishes what it has plus a statement that the third-country undertaking did not make the necessary information available.

- Separate third-country EU-listed issuers from non-EU parent groups with EU subsidiaries or branches.
- For Article 40a, test EU turnover, qualifying EU subsidiary status, branch turnover, and whether the branch rule applies because there is no qualifying EU subsidiary.
- Do not use an Article 40a group report as an automatic exemption from Articles 19a or 29a for EU subsidiaries; the Commission FAQ treats those as separate regimes unless the parent publishes an ESRS-equivalent consolidated sustainability statement and the exemption conditions are met.
- For third-country listed SMEs, the Commission FAQ says the listed SME opt-out also applies.

Sources for this answer:

- [Consolidated Accounting Directive 2013/34/EU - Article 40a thresholds](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Supports the Article 40a third-country group thresholds for EU turnover, qualifying subsidiaries, and EU branch turnover.
- [Commission FAQ on CSRD implementation](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports the practical third-country reporting questions, including Article 40a publication, unavailable information statements, issuer treatment, and third-country listed SME opt-out.

## Local-law confirmation file

The final scope conclusion should be a local-law confirmation, not only an EU-law memo. The CSRD is a directive, and Article 5 required Member States to bring into force the measures needed to comply with Articles 1 to 3 by 6 July 2024. Publication language, filing format, assurance options, penalties, competent authority practice, and stop-the-clock transposition can therefore depend on the Member State and the issuer regime.

A useful scope record names the undertaking, group parent, EU listing venue if any, Member State law, Accounting Directive size category, original CSRD wave, stop-the-clock status, listed SME opt-out decision if relevant, third-country Article 40a test if relevant, and the source used for each conclusion.

- Keep the original wave field even where a postponement applies, so future changes can be audited.
- Add a national-law status field: transposed, pending, regulator guidance checked, or external counsel confirmation needed.
- Attach the management-report language and publication channel that apply in the relevant Member State.
- Avoid unsupported penalty numbers on this page; Article 51 requires Member States to provide effective, proportionate and dissuasive penalties, so actual sanctions need local-law verification.

Sources for this answer:

- [Directive (EU) 2022/2464 - transposition and penalties](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464&ref=sorena.io) - Supports the need to confirm Member State implementation and local enforcement because CSRD obligations are transposed into national measures.
- [Commission FAQ on CSRD implementation](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports the local-law language and format checks for sustainability statements and Article 40a reports.

*Recommended next step*

*Placement: after local-law section*

## Confirm your CSRD reporting wave

Use Sorena to keep the original CSRD scope classification, stop-the-clock status, and Member State confirmation in one evidence record.

- [Open Research Copilot](/solutions/research-copilot.md): Check CSRD scope questions against cited EU and Member State source material.
- [Discuss CSRD implementation](/contact.md): Review entity scope, reporting wave, and evidence gaps with Sorena.

## Primary sources

- [Directive (EU) 2022/2464 - Corporate Sustainability Reporting Directive](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464&ref=sorena.io) - Primary legal source for original CSRD Article 5 phasing, listed SME opt-out language, transposition, and Member State penalty framework.
  - Quote: "for financial years starting on or after 1 January 2024"
- [Consolidated Accounting Directive 2013/34/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013L0034-20240528&ref=sorena.io) - Supports Accounting Directive size criteria and Article 40a third-country group thresholds used in CSRD scope classification.
  - Quote: "Large undertakings shall be undertakings which on their balance sheet dates exceed at least two of the three following criteria"
- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the public Commission summary of CSRD, first 2024 financial-year application, and the stop-the-clock caveat for wave two and wave three.
  - Quote: "The first companies subject to the Corporate Sustainability Reporting Directive (CSRD) have to apply the new rules for the first time in the 2024 financial year"
- [Commission FAQ on CSRD implementation](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports listed SME opt-out handling, LSME ESRS use, third-country reporting mechanics, unavailable information statements, and local language/format checks.
  - Quote: "SMEs (excluding micro-undertakings) with transferable securities admitted to trading on an EU regulated market may decide not to report sustainability information"
- [EUR-Lex stop-the-clock Directive reference](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025L0794&ref=sorena.io) - Referenced by the Commission cited source material as the EUR-Lex source for the stop-the-clock Directive that postpones application for wave two and wave three companies.
  - Quote: "stop-the-clock Directive"

## 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 Applicability Test for EU and Non-EU Company Groups](/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test.md): 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 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 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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