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published on 14 April 2025 | reading time approx. 8 minutes
more than 250 employees on average annually more than € 25 million total assetsmore than € 50 million net revenue
<1,000 employees and <€450 million in revenue: Taxonomy reporting is voluntary.>1,000 employees and <€450 million in revenue: Taxonomy reporting is voluntary; if reported, the revenue and CapEx KPIs must be disclosed, but the OpEx KPI is optional.>1,000 employees and >€450 million in revenue: Mandatory disclosure of all taxonomy metrics, with the exclusion of the OpEx KPI only allowed if taxonomy-eligible revenues are less than 25% of total revenue.
It is essential to maintain open communication with stakeholders to align with their expectations, whether companies are staying within the CSRD scope or transitioning to VSME.Companies should also leverage previous efforts, repurposing data and processes to avoid starting from scratch.Monitoring how peers report on sustainability can provide valuable insights and help companies adopt best practices.The extended timeline presents a unique opportunity to refine and strengthen sustainability processes, and companies should take full advantage of this time for improvement.Setting realistic timelines is important to ensure gradual progress in sustainability reporting.Insights derived from the materiality analysis should be applied in the business strategy and implemented through actions, policies, and targets.
Corporate Law, Deals & Capital Markets
Christian Maier
Head of Sustainability Services, Partner
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Anna Wilhelm
Associate Partner
Transaction advisory | Mergers & Acquisitions