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Business
Screen company size against the updated EU scope and surface transition checks.
The 2026 EU amendment narrowed the CSRD perimeter. Greek transposition and transition relief must still be checked for the company and financial year.
The initial screen uses average employee count and net turnover. Group structure, third-country status and transition s can change the result.
The updated EU main threshold requires both employee count and net turnover tests; company structure and special rules still matter.
No. It gives a readiness checklist for data owners, materiality and assurance work.
Readiness screen
Enter employee count and turnover to see the initial screen.