When CSRD Applies
The Corporate Sustainability Reporting Directive (CSRD) applies to organisations that:
- Meet certain size thresholds under EU law
- Are listed on EU regulated markets
- Operate within the EU above defined turnover or employee criteria
- Have significant EU operations or subsidiaries
- Are part of larger groups subject to EU reporting obligations
Hospitality organisations may fall within scope due to:
- EU-based subsidiaries
- Cross-border group structures
- Significant EU turnover
- Sustainability reporting expectations from investors or partners
Even organisations not directly within scope may face indirect exposure through supply chain or group reporting obligations.
