{"id":14598,"date":"2024-06-13T16:28:54","date_gmt":"2024-06-13T14:28:54","guid":{"rendered":"https:\/\/www.ventisettedigital.com\/timeline-per-lapplicazione-della-csrd\/"},"modified":"2026-06-30T13:33:39","modified_gmt":"2026-06-30T11:33:39","slug":"timeline-application-csrd","status":"publish","type":"post","link":"https:\/\/www.ventisettedigital.com\/en\/timeline-application-csrd\/","title":{"rendered":"Timeline for the Application of the CSRD"},"content":{"rendered":"<p>In the <a href=\"https:\/\/www.ventisettedigital.com\/en\/european-sustainability-reporting-directive-transparency-asset\/\">previous article<\/a> we summarised the key features of the Corporate Sustainability Reporting Directive (CSRD), which expands and improves the existing rules on sustainability reporting and aims to increase the transparency of corporate practices by extending disclosure obligations to around 49,000 companies, compared with the current 11,700.<\/p>\n<\/p>\n<p>But which companies are these? And when will they be drawn into this small revolution? Here are all the deadlines according to their characteristics:<\/p>\n<h4><strong>Mandatory reporting in 2025<\/strong> &gt; <strong>Public-interest entities<\/strong><\/h4>\n<p>Entities issuing securities traded on Italian and European regulated markets, as well as banks and insurance companies that, at the end of the financial year, including on a consolidated basis, meet the following criteria:<\/p>\n<ul>\n<li>they exceed an average of 500 employees;<\/li>\n<li>they have exceeded at least one of the following limits: a) balance sheet total &gt;20 million euros; b) net revenues &gt;40 million euros.<\/li>\n<\/ul>\n<h4><strong>Mandatory reporting in 2026<\/strong> &gt; <strong>Large companies<\/strong><\/h4>\n<p>Large companies not included in the previous point that, at the end of the financial year, including on a consolidated basis, exceed at least two of the following criteria: a) 250 average employees; b) balance sheet total &gt;25 million euros; c) net revenues &gt;50 million euros.<\/p>\n<\/p>\n<h4><strong>Mandatory reporting in 2027 with the possibility of a two-year exemption<\/strong> &gt; <strong>Small and medium-sized public-interest enterprises<\/strong><\/h4>\n<p>SMEs (excluding micro-enterprises) that, at the end of the financial year, meet at least two of the following criteria: a) 10\u2013250 average employees; b) balance sheet total between 450,000 and 25 million euros; c) net revenues between 900,000 and 50 million euros. Small, non-complex credit institutions and insurance companies controlled by a group are also included.<\/p>\n<\/p>\n<h4><strong>Mandatory reporting in 2029<\/strong> &gt; <strong>Parent companies resident in non-EU countries<\/strong><\/h4>\n<p>Parent companies that generate net revenues in the EU exceeding 150 million euros in each of the last two consecutive financial years and have at least: i) a subsidiary that meets the CSRD size requirements; or ii) a branch that generated net revenues exceeding 40 million euros in the previous financial year.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the previous article we summarised the key features of the Corporate Sustainability Reporting Directive (CSRD), which expands and improves the existing rules on sustainability reporting and aims to increase&#8230;<\/p>\n","protected":false},"author":3,"featured_media":12553,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[179],"tags":[],"class_list":["post-14598","post","type-post","status-publish","format-standard","has-post-thumbnail","category-digital"],"yoast_head":"\n<title>Timeline for the Application of the CSRD - Ventisette Digital Communication srl<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ventisettedigital.com\/en\/timeline-application-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Timeline for the Application of the CSRD - Ventisette Digital Communication srl\" \/>\n<meta property=\"og:description\" content=\"In the previous article we summarised the key features of the Corporate Sustainability Reporting Directive (CSRD), which expands and improves the existing rules on sustainability reporting and aims to increase...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ventisettedigital.com\/en\/timeline-application-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"Ventisette Digital Communication srl\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ventisettedigital\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-13T14:28:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-30T11:33:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ventisettedigital.com\/psoagryv\/2024\/06\/csrd.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Massimo Rinaldi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Massimo Rinaldi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ventisettedigital.com\\\/en\\\/timeline-application-csrd\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ventisettedigital.com\\\/en\\\/timeline-application-csrd\\\/\"},\"author\":{\"name\":\"Massimo Rinaldi\",\"@id\":\"https:\\\/\\\/www.ventisettedigital.com\\\/#\\\/schema\\\/person\\\/e494201e6443ae7f6c878518506c7ff6\"},\"headline\":\"Timeline for the Application of the CSRD\",\"datePublished\":\"2024-06-13T14:28:54+00:00\",\"dateModified\":\"2026-06-30T11:33:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ventisettedigital.com\\\/en\\\/timeline-application-csrd\\\/\"},\"wordCount\":324,\"publisher\":{\"@id\":\"https:\\\/\\\/www.ventisettedigital.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ventisettedigital.com\\\/en\\\/timeline-application-csrd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ventisettedigital.com\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/csrd.jpg\",\"articleSection\":[\"News &amp; 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