ISRB 2026/03 CSRD scope for EU and non-EU companies

BDO has released International Sustainability Reporting Bulletin (ISRB) 2026/03 CSRD scope for EU and Non-EU companies, which provides a ‘snapshot’ of the Corporate Sustainability Reporting Directive (‘CSRD’) scope for EU and non-EU companies after Omnibus I changes which were approved by the European Parliament on 16 December 2025.