ISRB 2026/03 CSRD scope for EU and non-EU companies

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BDO has released International Sustainability Reporting Bulletin (ISRB) 2026/03 CSRD scope for EU and Non-EU companies, which provides a ‘snapshot’ of the Corporate Sustainability Reporting Directive (‘CSRD’) scope for EU and non-EU companies after Omnibus I changes which were approved by the European Parliament on 16 December 2025.


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Carol Lynch

Tax Partner & Head of Customs and International Trade Services, BDO Dublin
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Michael Costello

Partner, BDO Dublin
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