CSRD in 60 seconds: What to do if you’re out of scope with the new Omnibus

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The new Omnibus has shifted scope & thresholds, meaning future reporting looks different for numerous companies.
If you find yourself suddenly out of scope, and you’re not sure what to do with your efforts until this point, here’s how you can use this as a strategic momentum.

Interested to explore more than the initial minute?
See concrete next steps for out of scope companies in our newest factsheet: https://nexioprojects.com/knowledge-centre/omnibus-finalised-the-updated-csrd-and-next-steps-for-companies/

CSRD in 2026

What to do if you’re out of scope?
Even if your company isn’t required to report under CSRD, stakeholder expectations haven’t gone away.
Investors, customers, and lenders still want reliable ESG data for their own compliance and decision-making.
Acting voluntarily helps you build credibility, strengthens your sustainability strategy, and improves ESG ratings.
You can use frameworks like VSSB and GRI to structure your reporting and perform a voluntary double materiality assessment to identify what matters the most.
This lays the foundation for a robust sustainability strategy and helps you allocate resources efficiently, all without the full regulatory burden.
Taking action now positions your company ahead of future requirements and stakeholder expectations.
Build your sustainability foundation with Nexio Projects.