CSRD for you
The Corporate Sustainability Reporting Directive (CSRD) is the European directive that requires certain companies to report on their sustainability performance. In 2025, the CSRD was substantially updated through the Omnibus I package, through which the European Union simplified the regulations and significantly reduced the scope.
Is CSRD important to me?
Since the Omnibus I Directive (published February 2026, entered into force March 18, 2026), new thresholds apply. The reporting obligation is now limited to large companies that meet both criteria: more than 1,000 employees and more than €450 million annual net sales. The original tiered system (waves) has thus been dropped. Listed SMEs are fully exempt.
For non-EU companies, the obligation only applies if they generate more than €450 million net sales in the EU (over two consecutive years) and have a subsidiary or branch in the EU with more than €200 million in sales.
The new scope applies as of fiscal year 2027. Companies that were already required to report under the original CSRD but fall outside the new thresholds may be exempted by their member state for fiscal years 2025 and 2026.
What does this mean for SMEs?
Most companies are no longer subject to the reporting requirement. Still, as an SME you can be confronted with information requests from larger chain partners who do report. The Omnibus has set a clear limit on this: companies with 1,000 employees or less do not have to provide more information than what is included in the voluntary reporting standard. The European Commission is developing this standard, with an expected delivery during 2026. In addition, EFRAG is working on the VSME standard, a simplified framework that will allow unlisted SMEs to report voluntarily.
Please consider a furniture management system
Whether or not you have mandatory reporting: for office-based organizations, a furniture management system provides instant insight into the environmental impact of your work environment. With Alvero Furniture Management, you map all furniture, including material passports. You know at any time what you have, and that is the starting point for reporting on circularity and CO₂ emissions.
Increasingly, clients and supply chain partners are asking for this kind of data. A furniture management system helps you respond adequately to this, whether from CSRD obligation or voluntary ambition.
What you can do right now
Start by mapping your furniture and its environmental impact. Consider preparing a CO₂ report for your work environment. This will prepare you for information requests from the supply chain and show that sustainability is not an afterthought at your organization.
Need a sparring session on CSRD?
{Name} is your point of contact. He is our expert on everything related to sustainability.
