Scenarios for CSRD Scope Amendments - Advancing Reporting Scope while Reducing Further Burden

This paper examines how changes to CSRD employee thresholds under the Omnibus I Simplification Package affect the number of companies in scope. Raising the threshold from 250 to 500 employees significantly reduces coverage. To balance cost savings and transparency, a two-tier reporting system is proposed: companies with 500–1000 employees report core ESRS without auditing, while those above 1000 report simplified ESRS with limited assurance.

Rasche, Andreas and Cojoianu, Theodor and Hoepner, Andreas G. F. and Schneider, Fabiola, Scenarios for CSRD Scope Amendments - Advancing Reporting Scope while Reducing Further Burden (July 14, 2025). Available at SSRN: https://ssrn.com/abstract=5350977 or http://dx.doi.org/10.2139/ssrn.5350977