CSRD Disclosure Checker: check a sustainability statement against the amended EU reporting rules

What does the amending directive change?

Directive (EU) 2026/470 of 24 February 2026 amends four directives at once: the statutory audit directive 2006/43/EC, the accounting directive 2013/34/EU, the corporate sustainability reporting directive (EU) 2022/2464, and the corporate sustainability due diligence directive (EU) 2024/1760. On the reporting side it raises the scope test so that only undertakings above a net turnover of EUR 450 000 000 and more than 1 000 employees on average stay in, it simplifies what the standards ask for, it keeps the value chain cap, it moves the assurance standard to a later date, and it writes the digital tagging requirement into the reporting article. On the due diligence side it raises the company scope, changes how the process is run, removes the climate transition plan duty, and moves the harmonised civil liability regime back to national law.

Who is in scope after the change?

An undertaking is in scope for the sustainability statement where, at its balance sheet date, its net turnover is above EUR 450 000 000 and it has more than 1 000 employees on average in the financial year. A parent of a group is in scope where the group's consolidated figures meet the same two tests. On the third-country side a group is in scope where its net turnover in the Union was above EUR 450 000 000 in each of the last two consecutive financial years and the EU subsidiary or branch is above EUR 200 000 000. A listed issuer meets the same two tests, in the phase-in article. The free check above applies these tests to the figures you give it.

When is the transposition deadline?

Member States must bring into force the measures to comply with Articles 1, 2 and 3 of the amending directive by 19 March 2027, and the measures for Article 4 by 26 July 2028, with application from 26 July 2029. The amending directive itself entered into force on the twentieth day following its publication in the Official Journal, which the document records as 26 February 2026. State the date, cite the article: the deadline is Article 5 of Directive (EU) 2026/470.

What should we do now?

Test the scope on your balance sheet date figures and record the basis. Re-map the group perimeter entity by entity and flag anything that moves across a threshold. Work out the financial year the obligation starts and whether your Member State has used the option to exempt de-scoped companies for years starting in the 2025 to 2026 window. Check the value chain cap before any supplier questionnaire goes out. Re-test the double materiality assessment against the simplified approach, record each non-material topic with its rationale, and rebuild the assurance plan around the standards that exist now. Put the digital tagging plan beside the statement, because the mark-up requirement sits in the same article as the statement.

How does the check work?

The article record on this site holds 46 provisions, one for each amendment the amending directive makes. Each entry carries the citation, the party it binds, the requirement in our words, the evidence a regulator or an auditor asks for, the dates and the cross-references, with a source pointer on every field. The free scope check replays the threshold articles exactly, including the third-country limb and the value chain cap. The reading takes a pasted or uploaded draft and returns, per provision, whether a phrase specific to that requirement appears in your own words, quoted, with the article cited. A line that reaches nothing reads no mapping identified; the reading never guesses.

The article index: every amendment, one page each

Every provision has its own stable address. Open one, or hand a colleague the link.

What does it cost?

The article record, the plain answers and the first reading of one draft are free and need no account. The reading is USD 49 a month or USD 490 a year, which saves just over two months. A consultant or a group with many entities pays USD 199 a month for a running set of readings across entities. One click to the checkout; the account is created from the email the payment collects. See the pricing page.

What it does not do

It does not file your statement with any register, it does not issue an assurance opinion or an audit report, it does not give legal advice, it does not measure your emissions, it does not compute turnover or headcount from your ledgers, and it does not pay or appeal a penalty. Those are acts by people and by counsel, and the article record says so where the text puts them there.

Questions buyers ask

Does the amendment take most companies out of scope?

Yes. The test is now a net turnover above EUR 450 000 000 and more than 1 000 employees on average in the financial year, so far fewer undertakings meet it than under the original thresholds. Read it at Directive 2013/34/EU Article 1(3) and Article 19a(1), as amended by Article 2(1) and 2(4) of the amending directive.

When do we have to comply?

Member States must bring the measures for Articles 1, 2 and 3 into force by 19 March 2027 (Article 5 of the amending directive). The due diligence amendments in Article 4 are due by 26 July 2028 and apply from 26 July 2029.

Is the reasonable assurance duty gone?

The auditor's opinion in Article 34(1), point (aa) of Directive 2013/34/EU, as replaced by Article 2(12) of the amending directive, is an opinion based on a limited assurance engagement. The limited assurance standards are due to be adopted by 1 July 2027 under Article 26a(3) of Directive 2006/43/EC, as replaced by Article 1(3).

Can I share a single requirement with a colleague?

Yes. Every article in the record has its own address, for example /articles/20/, which opens the requirement, the evidence a regulator asks for and the source link to the official text.

Where the record comes from

The article record is built from the official text of the amending directive and the four directives it amends, saved from EUR-Lex on 2026-10-17. It is not written from memory or from a search snippet. The related frameworks this product reads for a topical cross-check are held in full: CSRD, EU CSDDD (Directive (EU) 2024/1760), EU Taxonomy Regulation, German Supply Chain Due Diligence Act (LkSG), 67 requirements between them. Where a market's regime is not held, the page names it and says so. Read the sources and the method.