Methodology and fact-checking: CSRD Reporting

Every page is signed by the CSRD Reporting Editorial Team and links to this page. No person is named, and no expert review is claimed.

This page explains the sources, the dating of each value, the labels for values from before Directive (EU) 2026/470 (Omnibus I) and for acts not yet adopted, national status and corrections. The law itself is set out where the Corporate Sustainability Reporting Directive (CSRD) is explained after the Omnibus.

Which Primary Sources We Use

We take EU law from the Official Journal of the European Union through EUR-Lex, standards material from EFRAG, supervisory material from ESMA and the CEAOB, and national law from the national gazette or the competent authority of each Member State. EUR-Lex decides CELEX numbers, Official Journal references and EU entry-into-force and application dates, and no secondary page overrides it. The European Commission's pages are used for proposals, milestones and notices, not for the in-force status of an act.

For Norway, incorporation into the EEA Agreement is taken from EEA-Lex and Norwegian law from Lovdata. Secondary sources, such as adviser notes and vendor pages, may point to a primary source but never ground a value. A value no primary source confirms is left out. The table shows how each source is cited.

How Each Value Is Tied to Its Instrument and Version

Each value is cited to the article that sets it, as the act numbers it, together with the amending provision, for example Article 19a(1) of Directive 2013/34/EU as replaced by Article 2(4)(a) of Directive (EU) 2026/470. The CSRD, Directive (EU) 2022/2464, is a directive, and its reporting rules are cited as articles of Directive 2013/34/EU, never as "Article 19a of the CSRD". Official Journal references keep the format of their date: "OJ L 322, 16.12.2022, p. 15" before 1 October 2023, "OJ L, 2026/470, 26.2.2026" after. Consolidated versions on EUR-Lex are documentation tools without legal effect; the amended text is set out in the CSRD's consolidated version after the Omnibus.

ESRS facts always name their set: Delegated Regulation (EU) 2023/2772 as amended by Delegated Regulation (EU) 2025/1416, or the revised (simplified) ESRS, Delegated Regulation (EU) 2026/1563, which enters into force on 10 November 2026 and applies to financial years beginning on or after 1 January 2027. Gross Scope 1, 2 and 3 GHG emissions, for example, are E1-6 in the 2023 set and E1-8 in the 2026 set.

How We Handle Values from before the Omnibus

A value that applied before the Omnibus is shown only as history, labelled "before Directive (EU) 2026/470" and tied to the instrument that set it, never as current law. The previous size test of two of three criteria (EUR 25 million balance sheet total, EUR 50 million net turnover, 250 employees) carries the values of Delegated Directive (EU) 2023/2775, where transposed. The current test of Articles 19a(1) and 29a(1) of Directive 2013/34/EU, as replaced by Directive (EU) 2026/470, is net turnover of more than EUR 450 million and an average of more than 1,000 employees, individually or for a group on a consolidated basis, for financial years starting on or after 1 January 2027.

Commission Notice C/2024/6792, the Commission's CSRD FAQ, predates the Omnibus, and its answers on listed SMEs and thresholds are not current law. The voluntary standard (VS, formerly VSME) is cited from Delegated Regulation (EU) 2026/1560, and Recommendation (EU) 2025/1710 no longer produces legal effects since 24 September 2026. No official count of companies in scope after the Omnibus exists. Each change is listed with its amending article under what the Omnibus changed.

How We Label Acts Not Yet Adopted, Drafts and Bills

An act that is due but not adopted is written "not adopted as of 29 October 2026" with its legal deadline, and only an act or bill with a verified draft is called "pending", with its stage and date. The EU limited-assurance standard, a Commission delegated act under Article 26a(3) of Directive 2006/43/EC as replaced by Article 1(3) of Directive (EU) 2026/470, reads "not adopted as of 29 October 2026 (due by 1 July 2027)". Rules in Commission proposals and national bills take "would", with their stage and date.

EFRAG drafts, exposure drafts and implementation guidance are never presented as law. ISSA 5000, issued by the IAASB in November 2024, is cited as an IAASB standard, not as EU law.

How National Status Is Dated

National status is stated per act, separately for the CSRD, the Stop-the-clock Directive (EU) 2025/794 and Directive (EU) 2026/470, from the national gazette or the competent authority, and always dated "as of" the day it was checked. Companies are bound by national law, and Member States must transpose Articles 1 to 3 of Directive (EU) 2026/470 by 19 March 2027 (Article 5(1)). The ESRS and the voluntary standard are delegated regulations and apply directly. A Commission per-country listing is never the source.

A notification of national measures recorded in EUR-Lex is a notification, not a Commission finding of complete transposition, and no Member State is called "fully transposed". Each state's dated position is kept under national status in the CSRD transposition tracker.

How We Correct Errors

Readers who find an error write to editorial@csrdreporting.net with the page address, the statement and, where possible, the official source that shows the correct value. When a newer official text from EUR-Lex, a national gazette, EFRAG or the competent authority differs from a page, the page takes the official value with its instrument and article. The statement's "as of" date moves to the day of the check.

What This Page Does Not Cover

This page covers how facts are sourced and dated; who publishes the site, how independence from providers is kept, how to reach us and how personal data is handled are set out on four other pages.

• About the publisher
• Editorial policy on independence and provider handling
• Contact
• Privacy and personal data