KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland
IsYourCompany
ReadyforCSRD?
KeyDatesforCompliancewith
theCorporateSustainability
ReportingDirective(CSRD)
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IntroductiontoCSRDTimeline
KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland
Phase1•ComplianceforLargePublicEntities(PIEs)
FinancialYear2024(Reportingin2025)
Includesbanks,insurancecompanies,
andotherlargepublicinterestentities.
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􀵱 Includingthird-countryissuers.
2024 2025 2026 2028
KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland
Acompanyorgroup
consideredlarge,
ifmeetstwooutofthree
ofthefollowingcriteria:
250+employees
€40M+turnover
€20M+totalassets
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2024 2025 2026 2028
Phase2•ComplianceforLargeCompanies
(non-PIEs) &ParentGroups
FinancialYear2025(Reportingin2026)
KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland
SMEwithsecuritiesadmittedtotradingonanEUregulatedmarket.
Includingthird-countryissuers.
Optional2-yearopt-outperiod,butrequiresastatementexplainingwhy.
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2024 2025 2026 2028
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Phase3•ListedSMEs
FinancialYear2026(Reportingin2027)
KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland
Non-EUcompanieswithover
€150MinEUrevenuemust
reportforthefinancialyear2028.
Appliestolistedand
non-listedentitieswith
considerableEUpresence.
2024 2025 2026 2028
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Phase4•Non-EUCompanies
FinancialYear2028(Reportingin2029)
KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland
WhyTimingMatters
WhyPreparingNowisCrucial
Learnmore→knowledgeseed.ch/blog
2024 2025 2026 2028
Startplanningearly
toensurecompliance
andavoiddelays.
Ensurereportingsystemsand
datacollectionprocessesare
readytomeetdeadlines.
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KnowledgeSeedGMBHAltackerstrasse14.5707Seengen,Switzerland

Introduction to CSRD Timeline KnowledgeSeed Slideshow.pdf