Omnibus finalised: The updated CSRD and next steps for companies
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Factsheet content
Chapter 1: Why this matters now
- What the final Omnibus I text changes (and why it matters for planning)
- Why CSRD reporting is delayed — not cancelled
- How to use the transition period to build advantage, not just compliance
Chapter 2: Recap — what are CSRD and CSDDD?
- The purpose of CSRD sustainability statements and ESRS
- What CSDDD targets and why it applies to fewer, very large groups
- How reporting and due diligence expectations connect in practice
Chapter 3: Scope & applicability — who is in, who is out
- Updated CSRD thresholds for EU undertakings and groups
- Listed SMEs removed from scope and what that means commercially
- Non‑EU groups with EU presence: the revised threshold and timing logic
Chapter 4: Key changes for reporting (what shifts in the “how”)
- Value chain reporting: protections for smaller suppliers and practical boundaries
- Group reporting flexibility for complex structures and M&A activity
- Assurance and verification: what stays, what is postponed, and what to prepare
Chapter 5: Timeline and key dates
- Revised ESRS timing
- First reporting years and publication years
- Voluntary standards timing for out‑of‑scope companies
Chapter 6: EU Taxonomy — alignment and simplification
- How EU Taxonomy thresholds and timing align with CSRD under Omnibus I
- The key simplifications (materiality thresholds, reduced templates, streamlined DNSH)
Chapter 7: How businesses should respond (practical “no‑regret” actions)
- Still in scope: scope check, gap analysis, data foundations, strategic integration
- Out of scope: how to respond to supply chain pressure using VSME/GRI
- How to avoid losing contracts while keeping reporting effort proportionate
Chapter 8: FAQ
- What suppliers should expect from customer ESG data requests
- How consolidation works when subsidiaries don’t meet thresholds individually
- How M&A events can be treated and what must be disclosed
- Why sustainability remains strategically material even under simplification
Download the factsheet to quickly understand the final Omnibus I changes, what they mean for your organisation’s CSRD/CSDDD obligations, and how to prepare with confidence using actions that will hold value regardless of further technical guidance.