Before the European reform, the Act of 2 December 2024 covered companies exceeding 2 of these 3 criteria: 250 employees, €50 million in turnover, €25 million in total assets. The Omnibus Directive now limits the CSRD to companies with more than 1,000 employees and €450 million in turnover; Belgium has already exempted first-wave public-interest entities not exceeding one of these thresholds for the 2026 financial year and is preparing full transposition, expected before 19 March 2027.
Read the source article: Carbon footprint in Belgium: costs, obligations and funding in 2026