Directive (EU) 2026/470 replaced the two-of-three test with one AND test. This tells you which side of it you landed on.
Verdict under Directive (EU) 2026/470
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The leg that decided it
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First mandatory reporting year
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Days your FY runs before the 2027-03-19 transposition deadline
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days
Reporting years you can stand down
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years
Budget you can stand down
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thousand EUR
Keep this answer. Free version: the verdict above, every run, no key and no limit.
Full version $60 once — export each dated run as .csv for the audit file, and a browser alarm on the 2027-03-19 transposition deadline so you re-test against your national text.
$60 once · one licence key per person or team seat · 7-day full refund. The European Commission puts the recurring CSRD administrative cost this directive removes at EUR 4.4 billion a year across the companies it exempts, plus about EUR 1.6 billion in one-off savings.
Get the full version — $60
The AND test, not two-of-three Directive (EU) 2026/470 replaced the old 250 FTE / 50m turnover / 25m balance-sheet two-of-three test with a single cumulative test: more than 1000 FTE AND more than 450m net turnover. Balance sheet total is no longer a leg. A company at 780 FTE and 310m turnover is OUT OF SCOPE even though it passed two of the old three.
Three entry doors judged separately An EU company or group is judged on 1000 FTE AND 450m. An EU-listed small or medium company is struck out of CSRD outright with no size test. An EU arm of a non-EU parent is judged on EU net turnover over 450m AND one subsidiary or branch over 200m.
The gap before national law exists Omnibus I entered into force 2026-03-18 and member states have until 2027-03-19 to transpose it. A financial year starting 2027-01-01 therefore runs 77 days before the national rule it is supposed to follow is even on the statute book.
Budget you can stand down Member states may exempt former wave 1 companies for financial years starting between 2025-01-01 and 2026-12-31. With that option enacted, an out-of-scope company drops 3 reporting years of ESRS prep and limited assurance. At a budgeted 180 thousand per year that is 540 thousand.
Export and diary (full version) The full version writes the verdict, the deciding leg and the dated inputs to a .csv you can put in the audit file, and sets a browser alarm for the 2027-03-19 transposition deadline so you re-run the test when your member state publishes.
Get the complete version $60
This page is the working piece. The full pack has everything below.
Directive (EU) 2026/470 replaced the two-of-three test with one AND test. This tells you which side of it you landed on.
The European Commission puts the recurring CSRD administrative cost that this directive removes at EUR 4.4 billion a year across the companies it exempts, plus about EUR 1.6 billion in one-off savings. Finding your own share of th
What does CSRD Omnibus Scope Check 2027 actually do?
You enter your average headcount, net turnover, balance sheet total and which door you come in by. It runs the scope test as Directive (EU) 2026/470 rewrote it, which is more than 1000 FTE AND more than 450 million net turnover, then tells you in words which leg decided the answer and which financial year your first mandatory report covers.
Who is this for?
Group financial controllers, CFOs and sustainability leads at EU companies between roughly 250 and 1500 employees who built a CSRD programme under the old rules, and at EU subsidiaries and branches of non-EU parents. If you were called wave 1, wave 2 or a listed SME before 2026, you are the customer.
Why is a free chatbot not enough here?
Models trained before March 2026 still answer with the old two-of-three test of 250 employees, 50 million turnover and 25 million balance sheet, and still put wave 2 first reports in 2026. Omnibus I made the test cumulative, deleted the balance-sheet leg and pushed the new scope to financial years beginning on or after 2027-01-01.
What is free and what needs the key?
Every calculation is free forever, with no key, no watermark and no run limit. The 60 dollar key adds two things on a different axis: a dated .csv export of each run for your audit file, and a browser alarm on the 2027-03-19 transposition deadline that tells you to re-run the test against your national text.
What would this cost if a person did it?
Establishing your post-Omnibus scope position is normally a paid engagement with an accounting or ESG advisory firm. The European Commission estimates the directive removes 4.4 billion euro a year of recurring CSRD administrative cost plus about 1.6 billion in one-off cost across the companies it exempts, so the question is worth asking properly.
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Free in the browser. The full version is a one-time licence, 7-day refund.