Name: CrowAgent
Price: 49 GBP

Question 1

What are the Omnibus I CSRD thresholds?

Accepted Answer

Under Omnibus I (Directive (EU) 2026/470, in force 18 March 2026) the CSRD scope-in thresholds were raised. A company is in scope only when it exceeds BOTH gates: more than 1,000 employees AND more than €450 million annual turnover. Both conditions are required (AND, not OR). EU-listed companies with more than 500 employees and non-EU companies with EU revenue above €450M remain in scope under the layered Omnibus I rules.

Question 2

What changed between the original CSRD and Omnibus I?

Accepted Answer

The original CSRD inherited the NFRD-derived thresholds (more than 500 employees plus €40M turnover or €20M balance sheet). Omnibus I — first tabled as a Commission proposal and now enacted as Directive (EU) 2026/470 (in force 18 March 2026) — raised the gate dramatically to more than 1,000 employees AND more than €450 million turnover, and made both conditions required rather than either-or. The intent was to narrow the in-scope population so smaller companies are protected under the VSME (Voluntary SME) cap.

Question 3

What if my company is out of scope?

Accepted Answer

If you do not meet both Omnibus I thresholds you are not currently required to report under CSRD. However, you are very likely to receive sustainability data requests from larger customers. Try our free VSME Materiality Light tool to see what voluntary disclosure you should be doing instead - it is the EFRAG-issued voluntary standard for SMEs and is the recommended response to value-chain data requests.

Question 4

Is this an official CSRD scope determination?

Accepted Answer

No. CrowAgent is not a regulator and this tool does not produce a binding scope determination. We mirror the enacted Omnibus I thresholds (Directive (EU) 2026/470, in force 18 March 2026) so you can identify whether you are likely in scope before you engage a sustainability reporting specialist. For a binding determination you should consult a qualified ESG advisor or your external auditor.

Question 5

Is the CSRD checker free, and do I need to sign up?

Accepted Answer

Yes - the checker is free and no account or sign-up is required to see your applicability verdict, the applicable ESRS standards, and your next steps. You only enter your email afterwards if you want the branded PDF report and ongoing CrowAgent product updates.

CSRD Applicability Checker

CSRD Applicability Checker