Sustainability reporting — second-wave companies

What changes?

Apply the current CSRD reporting scope/timetable for covered second-wave companies, subject to national implementation.

Who is affected?

Covered EU second-wave companies; current scope is not all small firms

When?

Date to be confirmed. Start of reporting financial year, not filing deadline; 2026 substantive Omnibus scope must also be checked.

What to do

1. Check whether your business matches this scope: Covered EU second-wave companies; current scope is not all small firms
2. Check current employee/turnover thresholds and prepare required sustainability reporting only if in scope.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

ESRS reporting platforms

Primary source

CSRD 2022/2464 as amended by 2025/794 and 2026/470

Checked 11 October 2026. A fresh date confirmation was not established. Do not rely on a date from an older summary.