Both, not either
who the CSRD still applies to after Omnibus I
What it says, in full
Most companies that spent two years preparing for the CSRD are now out of it. Omnibus one, Directive twenty twenty six, four seventy, raised the threshold: from financial years starting on or after the first of January twenty twenty seven, a company reports only if it exceeds both one thousand employees and four hundred and fifty million euro of net turnover. Both, not either. A company with three thousand employees and three hundred million of turnover is out. Bindler publishes verified CSRD workbooks at bindler dot co.
The whole rule, with every article and the dates: read the guide.
Every figure here is computed or quoted from the regulation named in the guide, not recalled. Captions are on the video and the full narration is above, so nothing in it is only spoken.