Based on the world record nomination from Europe Records Institute (EURI) and Decision No. WK/USA.INDIA/701/2021/No.157, World Records Union (WorldKings) officially declared Georg Neumann is the company which produced the world's first commercially available condenser microphone on June 1, 2021.

Georg Neumann GmbH (Neumann), founded in 1928 and based in Berlin, Germany, is a prominent manufacturer of professional recording microphones. Their best-known products are condenser microphones for broadcast, live and music production purposes. 

For several decades Neumann was also a leading manufacturer of cutting lathes for phonograph disks, and even ventured into the field of mixing desks for a while. The company's original product was the CMV 3, the world's first commercially available condenser microphone. It was a rather large (40 cm tall, 9 cm diameter) microphone with several interchangeable capsule heads which gave it different directional patterns.

According to en.wikipedia