Emtract Ingest
API

Company size class Active

Overview

Key
company_size_class
Default unit
-
Data type
string
Matching type
deterministic
Description
Size class under the EU Accounting Directive — micro, small, medium or large — based on meeting two of three thresholds (balance sheet, turnover, headcount); never split the thresholds into separate conditions.

Operators

  • Equals (=)
  • In (contains)
  • Not in (contains in)

Attribute values

Micro
Small
Medium
Large

Extracted values without a Linked Attribute Value

Extracted value Occurrences Where Action
“large” 9
CSRD › Large public-interest companies with more than 500 employees
Company size class = No Linked Attribute Value “large”
CSRD › Large issuers listed on a regulated market with more than 500 employees
Company size class = No Linked Attribute Value “large”
CSRD › Large Union subsidiaries of a third-country parent whose group has more than EUR 150 million Union turnover
Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) › Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover
Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) › Companies subject to sustainability reporting, once the electronic reporting format applies
Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) › Companies relying on the exemption from sustainability reporting
Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) › Large companies limited by shares without a sustainability reporting duty
Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) › Reporting companies in the first three years of application
Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) › Companies below the thresholds that report under the previous law
Company size class = No Linked Attribute Value “large”

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Used in

Regulation Rule set Condition
CSRD Large public-interest companies with more than 500 employees Company size class = No Linked Attribute Value “large”
CSRD Companies with more than EUR 450 million net turnover and more than 1 000 employees Company size class
CSRD Large issuers listed on a regulated market with more than 500 employees Company size class = No Linked Attribute Value “large”
CSRD Issuers listed on a regulated market with more than EUR 450 million net turnover and more than 1 000 employees Company size class
CSRD Large Union subsidiaries of a third-country parent whose group has more than EUR 150 million Union turnover Company size class = No Linked Attribute Value “large”
CSRD /regulations/4#details_rule_set_41 Company size class
CSRD /regulations/4#details_rule_set_42 Company size class
UGB (sustainability reporting) Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) Companies subject to sustainability reporting, once the electronic reporting format applies Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) Companies relying on the exemption from sustainability reporting Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) Large companies limited by shares without a sustainability reporting duty Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) Reporting companies in the first three years of application Company size class = No Linked Attribute Value “large”
UGB (sustainability reporting) Companies below the thresholds that report under the previous law Company size class = No Linked Attribute Value “large”