post-Omnibus CSRD scope threshold (employees / net turnover); narrowed from original CSRD
>1,000 / >€450Mobserved
| Value kind | observed — Reported measurements, counts, and specifications keep the precision and scope stated by their source; an exact specification is not treated as a range. |
|---|---|
| As of | 2026-08-24 |
| Source | Directive (EU) 2026/470 · Articles 2(4)–(5), 3(1), 5(1); recitals 7 and 30–33 |
| Review | checking…review by 2026-12-15 · standard cadence |
| Recorded changes | last 2026-08-24 · 2 revisions tracked |
| Claim id | post-omnibus-csrd-scope-threshold-employees-net |
Where the guide uses it
← Full numbers register — every date-stamped figure in the guide, with revision history.