CSRD in 70 seconds: What to do if you’re still in scope

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If the Omnibus updates resulted in your company still being in scope, you’re not alone. Our expert explains what changed, what’s your first next steps and how to have a solid reporting foundation that is future-proof.

If you’re interested to know more, here are a few resources that will give you the full picture: Read our article that summarises what happened with Omnibus, and what changed exactly: https://nexioprojects.com/the-omnibus…

Download our expert factsheet that dives deeper into scope, threshold, updates to the ESRS and how to continue: https://nexioprojects.com/knowledge-c…

CSRD in 2026: What to do if you’re still in scope.

The CSRD is the EU’s main regulation for how companies report on environmental, social, and governance issues. It ensures investors, customers, and regulators can trust your sustainability data.

With 2026 bringing some key updates, there are a few important changes to be aware of. The scope has been clarified, focusing on larger companies, while listed SMEs are mostly out of scope.

The ESRS has also been simplified, with fewer data points to report on. The double materiality assessment is clearer, and group reporting is more flexible.

If your company is in scope, now is the time to get your reporting processes in order.

Finalise and update your DMA. Conduct an ESRS gap analysis, and use this year to establish foundational elements such as climate risk, EU Taxonomy, and stakeholder engagement.

The earlier you start, the smoother your first CSRD submission will be.

And we can help you every step of the way. Start preparing now with Nexio Projects.