Agreement reached in the CSRD trilogue

(09.12.25)

Last night, the Council and Parliament reached a preliminary agreement in the trilogue negotiations to simplify the CSRD and CSDD regulations. Of particular relevance to businesses is the fact that the CSRD will henceforth only apply to companies with at least 1,000 employees and a turnover of €450 million. This threshold is significantly lower than the 1,750 employees that emerged from the compromise reached in the European Parliament between conservative and right-wing groups.

This puts the vote in the European Parliament on December 16th in the spotlight, where the plenary must approve the compromise. It remains to be seen whether the right-wing groups will accept the compromise, even though the threshold is below their own negotiating proposal. The outcome will determine whether the agreement holds or collapses once again.

This puts the vote in the European Parliament on December 16th in the spotlight. Key elements of the agreement also include:

? the exclusion of financial holding companies from the scope of the CSRD,

? increased thresholds for the CSDDD to 5,000 employees and €1.5 billion in revenue,

? the elimination of climate transition plans,

? the abandonment of an EU-wide harmonized liability framework.

A later review of a possible expansion of the scope was also agreed upon.