ESG Regulations
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What Is CSRD? The EU's Revised Thresholds and Reporting Timeline
CSRD's applicability thresholds and reporting timeline have changed following the 2025 postponement directive and the 2026 Omnibus I amendments. This article explains how companies can assess applicability, distinguish the financial year from the report publication year, and prepare sustainability data and limited assurance.
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Find peer reportsSustainability Report DatabaseSearch Taiwanese corporate ESG reports for free (10,000+ reports).Find peer reports → Selection guideTaiwan ESG Reporting Software Selection GuideCompare the features and costs of ESG reporting systems before deciding which tool to use.Read the selection guide → SyberCoordinate disclosure with SyberChapter ownership, data collection, AI drafts, and review records.See the Syber reporting workflow →
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