Does CSRD apply to my SMB?
CSRD phases in. Large listed companies already report; large non-listed was initially scheduled for financial year 2025, but the Omnibus directive shifts this for most entities to financial year 2027 or later. Listed SMBs follow. Thresholds sit in the directive; the Omnibus changes shift dates, verify via RVO or EFRAG.
Try this first
- 1Determine your category. Small, medium, large, or listed SMB based on balance sheet, revenue and headcount per Directive 2013/34/EU.
- 2Non-listed SMBs are currently outside direct obligation. Indirectly you still face data requests via large customers.
- 3Expect requests from large customers on scope 1, 2 and 3 emissions, energy use, and social indicators. Build that data now, not under pressure later.
- 4Track via RVO, EFRAG and the European Commission. Dates in this file shift repeatedly; do not trust old blog posts.
When to bring us in
Supplying large multinationals or government? Sustainability clauses will land in contracts. Get a specialist before you sign, not after.
See also
- Does NIS2 apply to my company?Two questions decide it: are you in a listed sector, and do you meet the threshold from Recommendation 2003/361/EC (more than 50 FTE and more than EUR 10M turnover or balance sheet). Below that you are only indirectly in scope, via your customers. The threshold determines whether you are an important or essential entity depending on sector.
- What changes with the Dutch Cyber Security Act?The Cyberbeveiligingswet is the Dutch implementation of NIS2. Track NCSC for the exact effective date and the lower regulations.
- Am I personally liable as a director under NIS2?Yes. The board is accountable for approving and overseeing the cyber measures. Severe negligence can become personal.
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