CCRcorp Sites  

The CCRcorp Network unlocks access to a world of insights, research, guides and information in a range of specialty areas.

Our Sites


A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.


An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.


The “one stop” resource for information about responsible executive compensation practices & disclosure.

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.


Keeping you in-the-know on environmental, social and governance developments

The European Union is amending its Accounting Directive to adjust for inflation, increasing the monetary size criteria (balance sheet and net turnover) for micro, small, medium-sized and large companies by 25%. The size criteria laid out in the Accounting Directive are used as reference points for several other EU laws and will impact CSRD scoping requirements. Linklaters recently wrote an article about the change stating that:

“This increase in size criteria will not only reduce scope of application of presentation, audit, and publication requirements set out in the Accounting Directive but also reduce the scope of application of the Corporate Sustainability Reporting Directive (CSRD) and the Taxonomy Regulation for large undertakings, listed small and medium-sized undertakings, as well as large groups.”

This amendment comes in the form of a delegated directive and is subject to a two-month scrutiny period by the Parliament and Council. Provided objections are not filed, these changes will come into effect on January 1, 2024. Some companies requested changes to the employee thresholds used in classifying companies, but those will not be increased.  

Our Checklist “6 Things You Need to Know about the CSRD” has been updated to reflect this change in the Accounting Directive. Additionally, we’ll be talking more about this and other scoping considerations at our upcoming November 9th webcast “Understanding the CSRD and its Impacts on US Companies” where our panel will cover a range of topics related to the CSRD and its requirements.

If you aren’t already subscribed to our complimentary ESG blog, sign up here: for daily updates delivered right to you.

Back to all blogs

The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the editorial team by providing research and creating content on a spectrum of ESG… View Profile