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The determination of the company size categories for sustainability reporting has consistently relied on the guidelines outlined in the Accounting Directive 2013/34/EU. The criteria specified in the directive for assessing a company’s size category have remained unaltered since 2013 when the European Commission approved the adjustment of these thresholds. This modification led to the reclassification of micro, small, medium, and large enterprises. Consequently, certain companies are now relieved from the obligation to comply with financial and sustainability reporting mandates that were previously encompassed by CSRD reporting requirements.  

The table below displays the modified financial thresholds in comparison to the ones from the previous period. 

Entity   Balance sheet total exceeding   Net turnover total exceeding  Average number of employees exceeding  
  Current   Adjusted   Current   Adjusted   No adjustment  
Large   €20,000,000  €25,000,000  €40,000,000  €50,000,000  250 
SME  €350,000  €450,000  €700,000  €900,000  10  

Mark Wirth


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