1 · Companies in scope vs. employee threshold
Number of unique companies covered as the minimum-employee threshold rises, under two customisable financial-criteria scenarios. Dashed grey line = CSRD-flagged companies and their subsidiaries (previous scope).
Companies counted once by BvD ID. Thresholds evaluated from 250 to 6,000 employees in steps of 50. Missing financial values are treated as not meeting the criterion (as in the source analysis).
2 · Subsidiary reporting: who files the report?
Coverage under one financial-criteria scenario, comparing three consolidation treatments side by side: every entity reports; only group accounts (C1/C2) report; or groups plus a chosen share of subsidiaries report.
Group accounts are identified by BvD consolidation codes C1/C2; all other codes (U1, U2, LF, NF) are treated as subsidiaries / unconsolidated entities, as in the source analysis.
3 · Cumulative cost savings vs. employee threshold
Estimated annual savings if companies below the threshold are exempted and companies above it report under simplified requirements. Shaded bands span the low–high cost assumptions; dotted lines use EU-proposal means, solid lines the midpoint of the bounds.
Baseline sample: companies with ≥250 employees and (≥€50m revenue or ≥€25m assets) in the selected country. Audit bounds for the 1,000–4,999 band are scaled from the 250–999 band using the low/high-to-mean ratios, replicating the notebook methodology.
4 · Sector breakdown: previous CSRD scope vs. proposals
CSRD-flagged companies and their subsidiaries (previous scope) by NACE section, and how many would remain covered under each (customisable) proposal.
Sector totals include all CSRD-flagged companies and their subsidiaries of any size; proposal coverage is computed from companies with ≥250 employees (proposal thresholds below 250 employees will therefore undercount). When a single country is selected, consider lowering the minimum-companies filter.