csrd_scope
Determine whether CSRD applies to a company for a given financial year, applying the size test and third-country test separately under the amended Directive.
Instructions
Answers questions like: does CSRD apply to my company, do we have to report under CSRD, when is our first CSRD report due, did the Omnibus postponement take us out of scope, does CSRD apply to a non-EU parent with EU subsidiaries, are we a large undertaking, which ESRS standard and what assurance level applies. Returns the verdict per financial year under Directive (EU) 2022/2464 as amended by the Stop-the-clock Directive (EU) 2025/794 and Omnibus I Directive (EU) 2026/470, with the size test and the third-country test shown separately.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| employees | No | Average employees during the financial year. | |
| net_turnover_eur | No | Net turnover in EUR. | |
| established_in_eu | No | Is the undertaking established in the EU? Default true. Set false to run the third-country test instead. | |
| group_eu_turnover_eur | No | Third-country test only: group turnover generated in the EU, current year. | |
| balance_sheet_total_eur | No | Balance sheet total in EUR. | |
| eu_subsidiary_turnover_eur | No | Third-country test only: turnover of the EU subsidiary or branch. | |
| group_eu_turnover_prior_year_eur | No | Third-country test only: the same figure for the prior year. | |
| member_state_used_the_postponement_option | No | Has the Member State used the Omnibus I option for financial years beginning 1 Jan 2025 to 31 Dec 2026? Default false. | |
| securities_listed_on_an_eu_regulated_market | No | Listed on an EU regulated market. Default false. |