Free scope and date check
Are you in scope, and from which financial year?
The directive has a transitional population for financial years 2024 to 2026 and a new two-figure test from the financial year starting in 2027. One threshold cannot answer both. The check reads your facts against Article 5(2) of the CSRD as amended and Articles 19a and 29a of the Accounting Directive as amended.
What changed
Three changes that decide most of the work.
Both figures, not one.
From the financial year starting in 2027, an undertaking or group must exceed both EUR 450 million net turnover and 1,000 average employees. The listed SME wave is deleted.
A cap, and a right to decline.
A supplier with no more than 1,000 employees may refuse a request beyond the voluntary standards. A contract clause that demands more is not binding.
Two transposition dates.
Articles 1 to 3 are due by 19 March 2027. Article 4 is due by 26 July 2028 and applies from 26 July 2029. A company filing date is a financial year, not either date.
The scope, year by year
One rule, three populations.
| Financial year starts | Who is in | The test | Provision |
|---|---|---|---|
| 1 January 2024 | Public-interest entities | Large undertaking or group above 500 employees on average | Article 5(2)(a)(i) of the CSRD as amended |
| 1 January 2025 or 2026 | Public-interest entities, unless the Member State uses the exemption | Above 500 employees; the state may exempt a company below either EUR 450 million or 1,000 employees | Article 5(2) and the new derogation |
| 1 January 2027 or later | Undertakings and groups | More than EUR 450 million net turnover and more than 1,000 average employees | Article 19a(1) and 29a(1) as amended |
The record
Seven articles, and the duties inside them.
Article 2 carries the reporting statement and the scope threshold. Article 1 carries the audit firm and sustainability assurance duties. Article 3 sets the year-by-year transition. Article 4 carries the due diligence changes. Articles 5 to 7 set transposition, entry into force and addressees.
| Article | Subject | Duties |
|---|---|---|
Article 1 | Audit firms and sustainability assurance | 3 |
Article 2 | The sustainability statement and the new thresholds | 14 |
Article 3 | The CSRD transition, year by year | 0 |
Article 4 | Due diligence: scope, process and liability | 10 |
Article 5 | Transposition: two dates, not one | 0 |
Article 6 | Entry into force | 0 |
Article 7 | Addressees | 0 |
The paid kit
The working document, not a print of the website.
USD 799
The obligation kit
- The register for all 27 duties, with the citation, the binding party and the evidence each one needs
- A dated plan to 19 March 2027 and the first reporting year
- A board and audit committee pack, with the scope memo and the questions to settle
- An omission register and a value chain request template within the cap
- PDF for the meeting, CSV for your system, XLSX for the register
USD 49
The change watch
- An email when the Official Journal text, the consolidated CSRD, the guidance or a recorded date changes
- The diff against the record, not a newsletter
- Cancel any time in Stripe
- No marketing email
The rules this is built from
Read from the real rules, not invented.
Every answer on this site points to the article behind it, so you can check any line yourself. The requirement records are read from the held 27-control record of Directive (EU) 2026/470, and the article pages are written from the Official Journal text. Nothing is generated while you wait.
See it work
The check, in one minute.
Two real recordings of the live site: the 60 second walkthrough and the vertical short. No slideware, no invented interface. The player loads only when you press play.
The full transcript is in the About page.
Questions
What buyers ask first.
What is Directive (EU) 2026/470?
It is the amending directive that changes the EU corporate sustainability reporting rules and the corporate sustainability due diligence rules. It amends Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760. It was published in the Official Journal on 26 February 2026 and entered into force on 18 March 2026.
What is the scope threshold from 2027?
For financial years starting on or after 1 January 2027, an undertaking or group must report only where it exceeds both a net turnover of EUR 450 million and an average of 1,000 employees at the balance sheet date. The test is strict and conjunctive: a figure exactly at either threshold is not enough.
What is the key date?
19 March 2027 is the deadline for Member States to transpose Articles 1, 2 and 3. It is not a company filing deadline. Article 4, the due diligence part, is due by 26 July 2028 and applies from 26 July 2029.
Is the listed SME wave still coming?
No. Article 3 deletes point (c) of Article 5(2) of the CSRD, which was the listed SME wave. A listed SME can still be caught if it exceeds both new figures, but the separate wave no longer arrives.
What is the value chain cap?
A reporting undertaking may not ask a value chain undertaking with no more than 1,000 employees for information beyond the voluntary standards. It must tell that undertaking which items exceed the standards and that it may decline, and a contract clause demanding more is not binding.
What does the free check do?
It takes six answers and returns a scope and date reading with the article citations. It starts blank, names a missing answer instead of guessing, and computes in your browser. Nothing you type is sent or stored.
What is in the USD 799 kit?
The obligation register for the 27 duties with the evidence each one needs, a dated plan to 19 March 2027 and the first reporting year, and a board and audit committee pack, in PDF, CSV and XLSX. It is the working document, not a copy of the website.
What does the USD 49 a month watch do?
It emails you when the Official Journal text, the consolidated CSRD, the guidance or a recorded date changes. The email carries the diff against the record. It does not send marketing.
Who wrote this
Gerard Blokdyk, The Art of Service.
I build compliance records that state each requirement in plain English and point to the article behind it. This record was written from the Official Journal text and the held control record on 21 October 2026. It is not affiliated with the European Union or any national authority, and it does not certify anyone.
The key date
19 March 2027
The transposition deadline for Articles 1, 2 and 3 (Article 5(1)). It is a deadline for Member States, not a filing date for a company. The first reporting year for the main threshold starts on or after 1 January 2027.