Corporate Sustainability Reporting

Large companies exceeding at least 2 of the following criteria:

• 250 employees

• 20 million euros balance sheet
• 40 million euros turnover

Small and medium-sized enterprises (SMEs) listed on the stock exchange (excluding micro-enterprises with fewer than 10 employees);

Non-European companies with an annual turnover of more than 150 million euros, in the EU market. This also applies to the subsidiaries of these groups, which will have to communicate the CSR approach of their parent company.

2025 for Large companies with more than 500 employees that meet 1 of the 2 criteria:

• Balance sheet > €20M
• Turnover > 40M€

2026 for Companies with more than 250 employees that meet 1 of the 2 criteria:

• Balance sheet > €20M
• Turnover > 40M€

2027 for SMEs listed on the stock exchange that meet 2 of the 3 criteria:

• +50 employees
• Balance sheet < 4M€
• Turnover < €8M
• Credit institution: Small in size and not complex and for Captive insurance companies

2029 for Non-European companies:

• Turnover > €150M on the EU market over the last 2 years
• Non-European companies with at least one subsidiary in the EU that generates turnover > €150M and meet the criteria of a large company

Environmental protection

Get inclusion of reporting requirements and measures aimed at safeguarding and preserving the environment through sustainable business practices.

Social responsibility and treatment of employees

Get inclusion of reporting requirements and measures aimed at promoting fair and ethical treatment of employees, ensuring employee well-being, and addressing social issues within your organization’s operations.

Governance

Its respect for human rights, anti-corruption and bribery, and diversity on company boards (in terms of age, gender, educational and professional background)