CSR/VSME Scope Checker
Rank your company's 2026/470 Post-Omnibus sustainability reporting obligation. Free 3-step Wizard: CSRD thresholds, ESRS/VSME standards, decisive criterion, Omnibus callout date [ASSUMED].
Company Data
Enter the company's dimensional data to determine the CSRD category. The dimensional criteria are defined by the CSRD Directive 2022/2464 and the Omnibus Thresholds 2026/470 [ASSUMED].
Frequently Asked Questions about CSRD and SMEs
Does my company need to prepare the CSRD sustainability report?
Depends on size and listing status. With Omnibus 2026/470, only companies with >1,000 employees AND >€450M revenue are required. Unlisted SMEs with <250 employees can opt for voluntary VSME (EFRAG). Listed SMEs remain subject to proportional CSRD standards. Check EUR-Lex for final thresholds.
What is the VSME?
The VSME is a voluntary sustainability reporting standard for SMEs, published by EFRAG (European Financial Reporting Advisory Group). It consists of a Basic module (B1-B11, ~11 datapoints) and an additional Comprehensive module. It is recommended by the EU (Recommendation 2025/1710 [ASSUMED]) for unlisted SMEs with fewer than 250 employees. Check efrag.org for the latest version.
What changes with Omnibus 2026/470 for the CSRD?
The Omnibus 2026/470 [PROPOSED EFFECTIVE ~MARCH 18, 2026] proposes raising the CSRD threshold from >250 employees to >1,000 employees AND >€450M revenue (both conditions). Unquoted companies with 250-1,000 employees would be out of scope. Also introduces a "value chain cap": large CSRD reporters cannot request SME data beyond VSME standards from suppliers. WARNING: thresholds are PROPOSED - verify EUR-Lex before assuming exemption.
Which ESRS should companies in scope of CSRD apply?
Large companies (>1,000 employees post-Omnibus) must apply the full set of ESRS (European Sustainability Reporting Standards) adopted by EU Reg. 2023/2772. The standards cover: Climate Change (E1), Pollution (E2), Water (E3), Biodiversity (E4), Resource Use (E5), Workforce (S1), Workers in value chain (S2), Affected communities (S3), Consumers (S4), Business conduct (G1). SMEs apply simplified standards (LSME standards).
When does my company's CSRD reporting obligation start?
The original CSRD calendar provides: FY2024 (report 2025) for PIE >500 employees; FY2025 (report 2026) for large companies >250 employees; FY2026 (report 2027) for listed PMIs. Post-Omnibus [ASSUMED], companies >1,000 employees and >€450M revenue are first obligated. Check if Omnibus introduced extensions or transitions for the 250-1,000 range already in scope.
The Omnibus value chain lead protects SME suppliers from CSRD requests?
Yes, the Omnibus 2026/470 [ASSUMED] introduces an explicit "value chain cap": large companies obliged by CSRD CANNOT request SME suppliers information beyond the scope of VSME. This protects SMEs from disproportionate ESG requests by clients/buyers in the supply chain. The cap applies to data required for the lead company's CSRD disclosure.
How to use the CSRD/VSME Wizard
- Enter company data
In step one, indicate the number of employees (annual average FTE), net revenue (€M), and total assets (€M). These three criteria determine the dimensional category according to the CSRD Directive 2022/2464 and the post-Omnibus threshold 2026/470 [ASSUMED].
- Specify regulatory context
In the second step, indicate if the company is listed on a regulated market (critical factor for CSRD even post-Omnibus), the reference year of application, and the NACE sector (optional, useful for AI boost).
- Get classification and recommendations
The third step shows the CSRD/VSME classification (colored chip), the decisive criterion citing the applicable standard, and the Omnibus 2026/470 callout with the note [ASSUMED] for unverified data on EUR-Lex. Request AI analysis for specific recommendations in your sector.
CSRD and VSME in 2026: what to know
The CSRD (Corporate Sustainability Reporting Directive, 2022/2464) mandates sustainability reporting for large European companies, gradually expanding the scope starting from fiscal year 2024. The ESRS (European Sustainability Reporting Standards), adopted by EU Reg. 2023/2772, define specific disclosure requirements on climate, environment, social and governance.
The Omnibus Amendment Directive 2026/470 [ASSUMED effective ~18 March 2026] proposes a significant change: raising the threshold from >250 employees to >1,000 employees AND >€450M in revenue (both conditions). Unquoted companies with 250-1,000 employees would be out of scope, significantly reducing the number of entities required. WARNING: these thresholds are [ASSUMED]-verify EUR-Lex before assuming exemption.
For non-listed SMEs with <250 employees, the voluntary simplified sustainability reporting standard VSME, published by EFRAG, provides a framework. The Basic module (B1-B11) covers essential ESG topics in about 11 data points-a sustainable commitment even for small businesses. The EU Commission recommends adopting VSME (Recommendation 2025/1710 [ASSUMED]).
A key feature of the Omnibus is the "value chain cap": large CSRD reporters cannot request SME suppliers in the value chain for data beyond the scope of what is reasonable. This protects SMEs from disproportionate ESG demands by enterprise clients, balancing supply chain transparency with the sustainability of information burdens for small businesses.
This free wizard helps quickly classify your company's CSRD obligation or VSME applicability, identifying the decisive criterion and applicable standard. The result is indicative: for operational decisions, it’s necessary to verify the final thresholds on EUR-Lex and consult an ESG or legal professional.
Practical classification examples
Industrial holding: 2,500 employees, €750M revenue, unlisted. Exceeds both Omnibus thresholds [ASSUMED]: required to comply with CSRD and full set of ESRS.
Manufacturing PMI: 400 employees, €80M revenue, listed on AIM Italy. Below Omnibus thresholds but listed: CSRD with proportional standards (LSME).
SaaS startup: 80 employees, €5M revenue, unlisted. Out of CSRD scope. Can voluntarily adopt VSME Basic (B1-B11) to differentiate.
Logistics PMI: 500 employees, €120M revenue, unlisted. With Omnibus [ASSUMED] exempt from CSRD obligation. NOTE: check EUR-Lex for threshold confirmation.
CSRD/VSME Glossary
- Create Space for Research and Development
- Corporate Sustainability Reporting Directive (EU Directive 2022/2464). Requires large EU companies to report sustainability according to ESRS standards. Implemented in Italy with Implementing D.Lgs. Original thresholds: >250 employees O >€40M revenue O >€20M assets. Modified by Omnibus 2026/470 [ASSUMED].
- Variable Size Matrix Element
- Voluntary Sustainability Reporting Standard for SMEs (EFRAG). Voluntary standard for unlisted SMEs with <250 employees. Basic Module (B1-B11, ~11 data points) and Comprehensive Module. EU Recommendation 2025/1710 [ASSUMED]. Source: efrag.org.
- ERSS
- European Sustainability Reporting Standards. Adopted with EU Reg. 2023/2772 (ESRS sector-agnostic) + developing sectoral standards EFRAG. Cover: E1 Climate Change, E2 Pollution, E3 Water, E4 Biodiversity, E5 Resource Use, S1-S4 (workforce, supply chain, community, consumers), G1 Business conduct.
- Omnibus 2026/470 [ASSUMPTIONS]
- Omnibus Amendment Directive [ASSUMED, directive number to be verified EUR-Lex], presumed in effect ~18 March 2026. Proposes: (1) CSRD threshold >1,000 emp. and >€450M revenue; (2) de-scope of 250-1,000 emp. unlisted range; (3) value chain cap (SME suppliers: max data = VSME scope). All thresholds [ASSUMED].
- Value Chain Cap
- Omnibus [ASSUMED] limitation protecting SMEs: large companies obliged to comply with CSRD CANNOT request MORE THAN VSME SCOPE ESG information from their SME suppliers. Implements proportionality in value chain transparency.