The ESRS Standards will apply to roughly 50,000 companies reporting in the EU.
2026
Listed SMEs including non-EU listed SMEs**
2025
Other large companies including non-EU listed companies
2024*
Large listed companies, large banks and large insurance companies exceeding 500 employees

.
* For example, "2024" in our timeline means that these companies will need to make their first submission in 2025 covering the 2024 financial reporting year
** Additionally, non-EU companies with turnover above EUR 150 m per year in the EU and that have in the EU either a branch with turnover exceeding EUR 40 m or a subsidiary that is a large company or a listed SME will have to report on the sustainability impacts at the group level of that non-EU company: Reporting in 2029 on 2028 data.
The ESRS will apply to roughly 50,000 companies reporting in the EU.

2024*
2025
2026
Large listed companies, large banks and large insurance companies exceeding 500 employees
Other large companies including non-EU listed companies
Listed SMEs including non-EU listed SMEs**
.
* For example, "2024" in our timeline means that these companies will need to make their first submission in 2025 covering the 2024 financial reporting year
** Additionally, non-EU companies with turnover above EUR 150 m per year in the EU and that have in the EU either a branch with turnover exceeding EUR 40 m or a subsidiary that is a large company or a listed SME will have to report on the sustainability impacts at the group level of that non-EU company: Reporting in 2029 on 2028 data.
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