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Definitions of Business Size Categories

Why Company Size Matters​

Understanding your company's size category is crucial as it directly impacts your sustainability reporting obligations and determines the most appropriate approach for your ESG journey. The European Union has established clear thresholds to help companies identify their category and associated requirements.

Defining Your Company Size​

Micro Companies​

A business qualifies as a micro company if it does not exceed two of the following thresholds:

  • €350,000 in balance sheet total;
  • €700,000 in net turnover;
  • 10 employees.

Small Companies​

A business qualifies as a small company if it does not exceed two of the following thresholds:

  • €4 million in balance sheet total;
  • €8 million in net turnover;
  • An average of 50 employees.

Medium Companies​

A business qualifies as a medium company if it does not exceed two of the following thresholds:

  • €20 million in balance sheet total;
  • €40 million in net turnover;
  • 250 employees.

Large Companies and Groups​

A business qualifies as a large company or group if it exceeds at least two of the following criteria:

  • €25 million in balance sheet total;
  • €50 million in net turnover;
  • 250 employees during the financial year.