Clean Clothes Campaign+CSRD Applicability

About the data

This metric assesses whether a company falls within the scope of the EU Corporate Sustainability Reporting Directive (CSRD). The metric supports transparency by identifying which companies are legally required to disclose standardized ESG information under the CSRD.

The EU CSRD has been revised through the EU Omnibus process which sets in place new thresholds for inclusion which will apply from FY2027. Please see the current and future scopes below:

Original CSRD scope (Directive (EU) 2022/2464, applicable 2024–2026):

EU companies meeting at least 2 of 3 thresholds: 250+ employees, €40m+ turnover, €20m+ assets
EU-listed companies (excluding micro-enterprises)
Non‑EU companies with EU activity generating over €150 million in turnover

Revised CSRD scope (post-Omnibus reforms, expected from FY 2027):

EU companies with more than 1,000 employees and net annual turnover exceeding €450 million
Non-EU companies with EU activity generating over €450 million in turnover
The revised scope significantly reduces the number of companies covered and is expected to apply from financial year 2027 onward (with reporting from 2028).

Methodology

Steps for researchers:

Company type and location: Check whether the company is EU-based or non-EU with EU operations.
Employee and financial thresholds:
- Original scope (2024–2026): Large EU companies meet at least 2 of 3 thresholds — 250+ employees, €40 million+ turnover, €20 million+ assets.
- Revised scope (2027 onward): Companies with more than 1,000 employees and net EU turnover exceeding €450 million.
Listing status: For the original scope, check if the company is listed on an EU regulated market; micro-enterprises are excluded. For the revised scope, listing alone does not trigger applicability.
Non-EU companies: Verify EU turnover and presence of qualifying subsidiaries or branches.

Sources to consult:

CSRD reports (this indicates they are in scope)
Company annual reports and financial statements (for employees, turnover, and total assets)
Sustainability / ESG reports (may indicate anticipated CSRD reporting)
Regulated EU stock exchange listings (to check listing status and micro-enterprise exemption)
National corporate registries (legal form, headquarters, subsidiaries, branches, sometimes employee counts)
Company websites and investor relations pages (information on EU operations, subsidiaries, and branches)

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