CSRD Size Test
Does your company report, from which financial year, under which rule (post-Omnibus I)
Enter employees, turnover, balance sheet, listing and parent location; the sheet says whether CSRD applies, from which financial year, citing the article.
One price, no licence to choose. Payment and VAT are handled by Gumroad, the merchant of record.
Directive (EU) 2026/470 (Omnibus I, in force 18 March 2026) redrew who reports under the CSRD: from financial years starting 1 January 2027 only undertakings and groups with more than 1 000 employees and more than EUR 450 million net turnover, listed SMEs out, non-EU parents at EUR 450 million EU turnover with a EUR 200 million subsidiary or branch, and wave-1 entities kept for FY2024 to FY2026 unless their Member State uses the new exemption. Most size checklists online still show the 2023 thresholds. This one-sheet workbook applies the current text to your figures.
- Ten yellow inputs: EU or non-EU, average employees, net turnover, balance sheet total, public-interest entity, the Member State option (Yes, No, Unknown), and for non-EU parents the EU turnover of the last two years and the largest EU subsidiary or branch.
- Result rows: large undertaking (two-of-three test, Delegated Directive (EU) 2023/2775 figures), wave-1 entity, the FY2027 thresholds, listed SME, then FY2024, FY2025 and FY2026, FY2027 onwards and the Art 40a third-country test, each answer naming the article it comes from; the standard that applies (ESRS or the voluntary standard), assurance, and a one-line verdict.
- Rules sheet: every threshold and date the formulas read, with its source, so the sheet is corrected in one place when the transposing law lands.
- Guide with the phase-in in one paragraph and a Sources sheet linking the six texts.
Ten entity cases (a wave-1 group that stays in, one that falls out under each Member State answer, a private group entering in FY2027, an entity exactly at 1 000 employees and EUR 450m, a listed SME, a non-EU parent passing and one failing the two-year test) were recalculated with the formula engine against a written replica of the rules before listing. Live formulas, no macros, no locked cells. Excel and Google Sheets. A working tool, not legal advice.
Who it is for: finance and sustainability teams asked "are we still in scope?", advisers screening a client list, group reporting teams testing subsidiaries.
Checked, not asserted. This workbook was recalculated cell by cell through a formula engine and matched against an independent replica written separately: 31 checks, all passing, last run 2026-10-17. Each check compares the figure the workbook produces against one worked out separately by hand before the run, so a figure lost in packaging fails the check rather than reaching you. Read the verification report for the UAE Corporate Tax workbook, or how Bindler verifies.
What was checked: all 13, by name
Each line is one figure recalculated and matched against a value worked out by hand before the run. The figures themselves are in the workbook.
- A default: emp, , PIE
- B mid-cap PIE emp (wave 1, falls out)
- C same, Member State exempts
- D same, Member State does not exempt
- E private group emp (new from FY2027)
- F private emp (out: turnover)
- G listed SME emp
- H non-EU parent / EU turnover, sub
- I non-EU parent / EU turnover (fails year two)
- J exactly emp and (not exceeded)
- listed SME flag: Yes: removed from CSRD scope by Directive (EU) /
- third-country text carries the Rules date and ESRS
- assurance and FY2024 lines
What is inside
1 Excel workbook (.xlsx), sheets: Size test, Rules, Guide, Sources
Use it if
You need a cited answer to whether the CSRD applies to an entity after the 2026 Omnibus changes.
Not for
You need the sustainability statement itself; this sheet decides whether one is owed.
Who you are buying from
Bindler is the trading name of Neil Sangwaiya, one person in Dubai. There is no company behind that name, no sales team and no reviews, and this page is not going to pretend otherwise. What there is instead is a record. Gumroad takes the payment and is the merchant of record, so your card details never reach Bindler. Where a figure could not be verified the cell is left blank rather than filled. When something was found wrong it was written down and dated in the change log with the old figure named. And there is a 30-day money back guarantee, no reason needed, handled by Gumroad.
What you actually download
One spreadsheet file. No macros and no VBA, because the .xlsx format cannot carry them. No locked cells and no hidden sheets. If your IT will not let you open a spreadsheet from outside, upload it to Google Sheets and it opens there. And yes, an AI built it: that is exactly why every figure is recalculated against a replica worked out by hand first, rather than trusted.
Sheet previews
How buying works
- Choose a licenceSingle user for one person, team for up to 10, consultancy to use with clients. The buttons above go to the Gumroad page.
- Pay on GumroadCard or PayPal; Gumroad is the merchant of record and handles VAT and the receipt.
- Download the fileThe .xlsx arrives on the receipt page and by email. It opens in Excel and Google Sheets; nothing to install.
- Use itYellow cells are inputs, blue cells are formulas, every figure names its source. Questions: reply to the receipt; every reply is read and answered, usually the same day.
Advisers and accountants who recommend these workbooks to clients can earn 30% of each sale as a Gumroad affiliate: sign up on the store, no approval wait.
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