Free interactive tool
Free CSRD readiness checker
Answer five quick questions to get an indicative read on whether the EU Corporate Sustainability Reporting Directive (CSRD) is likely to apply to your company — and where the VSME standard fits if it does not. Thresholds are changing under the EU Omnibus simplification package, so treat this as a starting point and confirm your obligation with a qualified advisor.
Your company
The result updates live as you type. Nothing is stored or sent anywhere.
Indicative result
CSRD likely voluntary for you
You operate in the EU but fall below the size thresholds and are not listed on an EU-regulated market, so mandatory CSRD is unlikely on these inputs. Reporting is still valuable: it answers customer and investor requests and prepares you if you grow into scope.
VSME: Consider the VSME standard — the voluntary, proportionate framework designed specifically for SMEs and for responding to value-chain data requests.
This is an indicative estimate, not legal advice
This checker applies simplified, standard size thresholds and does not capture every rule — group consolidation, parent/subsidiary exemptions, non-EU parent rules, sector specifics and transitional waves all affect the real answer. EU thresholds and timelines are actively changing under the Omnibus simplification package, so the result here may not reflect the rules that ultimately apply to you. It is not a substitute for a formal scoping assessment or professional advice. Always confirm your CSRD obligation and reporting wave with a qualified advisor before acting. When you build a real inventory, CarbonTool uses precise, country- and year-specific emission factors and GHG-Protocol methodology.
How this checker works
Under the CSRD, a company is treated as a "large undertaking" when it exceeds at least two of three size criteria on its balance-sheet dates. This tool counts how many you exceed and combines that with your EU presence and listing status to suggest, indicatively, where you are likely to land:
> 250
Employees
Average headcount over the financial year.
> €50m
Net turnover
Annual net revenue for the period.
> €25m
Balance-sheet total
Total assets at the balance-sheet date.
Exceed at least two of the three and operate in the EU, and you are likely in scope as a large undertaking, phased in across the coming reporting waves. Below the thresholds, CSRD is often voluntary — and the VSME (Voluntary standard for SMEs) is the lighter, proportionate way to report and to answer the data requests coming down your customers' value chains.
Turn an estimate into a real, auditable inventory
Knowing whether CSRD applies is step one. The work is building a Scope 1, 2 and 3 inventory that an auditor — and the ESRS — will accept. CarbonTool covers CSRD and VSME reporting from one data backbone, with double-materiality support, precise emission factors and a full audit trail. Start free, or talk to our team about your specific scoping question.
See how CSRD and VSME reporting works on the carbon accounting platform.
Got more questions?
Can't find what you're looking for? Check the FAQs below, or reach out and we'll get back to you within one business day.
The CSRD applies to large EU undertakings (those exceeding at least two of three size criteria — more than 250 employees, over €50m net turnover, or over €25m balance-sheet total), to companies listed on EU-regulated markets, and to certain large non-EU companies with significant EU turnover. Obligations phase in over several reporting waves by company type and size. This checker gives an indicative read only — the rules are changing under the EU Omnibus package, so confirm your status with a qualified advisor.
A company is treated as a "large undertaking" when it exceeds at least two of these three size criteria on its balance-sheet dates: more than 250 employees on average over the year, more than €50 million in net turnover, and more than €25 million in balance-sheet (total assets). Listed companies and certain non-EU groups have their own tests. These thresholds are being revised under the Omnibus simplification proposals, so always verify the current figures.
VSME is the Voluntary Sustainability Reporting Standard for SMEs, developed by EFRAG. It is a lighter, proportionate framework that lets smaller companies report sustainability information in a structured, comparable way — without the full weight of the ESRS that large undertakings must apply. It is especially useful for answering data requests from larger customers in your value chain, and is a sensible starting point if CSRD is voluntary for you today.
Yes. The EU Omnibus simplification package proposes significant changes to CSRD scope and timelines — including raising or narrowing the company-size thresholds, delaying certain reporting waves, and reducing the reporting burden. The details are still moving through the EU legislative process, so the population of companies in scope and their first reporting years may differ from earlier expectations. Treat any readiness estimate, including this one, as indicative and confirm with an advisor.
No. This tool applies simplified size thresholds for a quick indicative read and does not account for group consolidation, parent and subsidiary exemptions, non-EU parent rules, sector specifics or transitional waves — nor the in-progress Omnibus changes. It is not legal advice and not a substitute for a formal scoping assessment. Use it to orient yourself, then confirm your obligation with a qualified advisor and build your inventory on GHG-Protocol methodology.
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