Statistiche › Quotazioni, IPO e operazioni societarie › Scope collapsed
Europe legislated sustainability reporting for 49,000 companies and has narrowed it to 6,753 in four amendments
| Instrument and date | What it set | Applies from |
|---|---|---|
| Accounting directive, consolidation dated 5 January 2023 | large undertaking: 20,000,000 euro balance sheet, 40,000,000 euro turnover, 250 employees | in force |
| Delegated Directive (EU) 2023/2775 | raised to 25,000,000 euro balance sheet and 50,000,000 euro turnover, employees unchanged | financial years from 1 January 2024, transposition 24 December 2024 |
| Directive (EU) 2022/2464, first wave test | 500 employees | financial years from 1 January 2024, transposition 6 July 2024 |
| Directive (EU) 2025/794 of 14 April 2025 | no threshold changed; second wave moved from 2025 to 2027 and third wave from 2026 to 2028 | transposition 31 December 2025 |
| Directive (EU) 2026/470, published 26 February 2026 | net turnover above 450,000,000 euro AND more than 1,000 employees, cumulative, with no balance sheet criterion at all | not readable |
| The same instrument | listed small and medium undertakings removed from scope | recitals 15 and 16 |
| Third country group turnover in the union | 150,000,000 euro raised to 450,000,000 euro | Directive (EU) 2026/470 |
| Third country subsidiary or branch | set at 200,000,000 euro, where a branch had been 40,000,000 | same |
The 2026 test is cumulative, so a company must exceed both the turnover and the employee figure. The proposal that preceded it, of 26 February 2025, had asked for more than 1,000 employees plus turnover above 50 million euro or a balance sheet above 25 million. The adopted turnover test is nine times the proposed one, derived.
The scope test has been rewritten four times since 2021. The adopted 2026 threshold of 450 million euro of turnover and more than a thousand employees is nine times the turnover figure the Commission itself proposed a year earlier.
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