When does the CSRD reporting obligation apply?
In 2026, the CSRD was simplified and finalised with the European Omnibus package. The reporting obligation applies to undertakings and groups with more than 1,000 employees and a net annual turnover of more than €450 million.
The sustainability statement is included in the annual report and reviewed by an auditor. Your transport emissions fall under Scope 3 in it. Because the report covers financial year 2027, the data must already be collected from 1 January 2027.