Hi Anna,

thanks for your question! I forwarded your question to my CSRD expert colleagues and received the following answer:

The CSRD is an EU directive and does not automatically apply to UK companies simply because they are registered in the UK.

However, UK-based companies are in scope if they meet certain thresholds as non‑EU companies:

• €150 million or more in EU turnover for each of the last two consecutive financial years, and

• either a large EU-based subsidiary, a listed EU entity, or an EU branch with substantial turnover.

What this means for your UK subsidiary:

• If your UK operation is primarily delivering data to your German parent company, you don’t have to publish a standalone CSRD report – but you do need to provide all sustainability data required for the parent’s group-level reporting.

• If, however, your UK entity itself has significant EU business and presence, it may eventually need to report directly under CSRD (phased in between 2027 and 2029 depending on EU turnover).

In the meantime:

• Continue complying with UK reporting frameworks such as SECR and prepare for SDR (and eventually IFRS S1/S2 standards).

• Align internal systems to be ready to deliver the necessary data either for the German parent’s CSRD reporting or, if applicable, for your own future obligations as a non‑EU company with substantial EU operations.

Additionally I found this question going into a similar direction and some more information regarding omnibus.