Sustainability Language

Chapter 08 · Finance, data & evidenceSustainability Language

>1,000 employees AND ≥€450m net turnover

scopeCorporate Sustainability Reporting Directive (CSRD) · CSRD

Definition

the Omnibus I test; listed SMEs removed entirely

References

Overview

The overview for this term is being prepared.

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Entry record

Classification
Indexed
Review stage
Editorially approved
Last reviewed
23 Aug 2026
What the classifications mean

This term is classified as Indexed

EstablishedMultiple definitionsContestedEmergingIndexedCurrent