The service is suitable for all companies required to apply the new sustainability reporting rules, in accordance with the CSRD rules based on the size parameters and timelines thatdistinguish the categories of companies subject to the obligations* of the directive.

*The entities subject to the obligations will be involved according to the following timelines:
2025: Public Interest Entities with reference to the 2024 financial year which, even on a consolidated basis, exceed an average of 500 employees; which exceed at least one of the following parameters: a) balance sheet > €25 million; b) net revenues > €50 million.> >
2026: Large unlisted companies with reference to the 2025 financial year which, even on a consolidated basis, have exceeded at least two of the following criteria: a) more than 250 employees on average; b) balance sheet > >€25 million; c) net revenues > €50 million.>
2027: Listed small and medium-sized enterprises (excluding micro-enterprises) which, with reference to the 2026 financial year, have exceeded at least two of the following criteria:
a) average number of employees between 10 and 250;
b) total balance sheet assets: €450,000-€25 million;
c) net revenues: €900,000-€50 million.
Small, non-complex credit institutions and insurance companies dependent on a group are also included. SMEs may also opt for a derogation period by not complying with the obligation for a maximum of two years, i.e. until 2028 (the so-called opt-out option).
2029: Non-EU companies with reference to the 2028 financial year, with certain limitsand/or branches or subsidiaries in the Union.
In particular:
1) non-EU companies:
a) with a turnover of more than €150 million within the Union for two consecutive years;
b) with a subsidiary that qualifies as a listed SME and/or branch with a net turnover of more than €50 million for the previous financial year;
2) listed SMEs that have taken advantage of the opt-out option.