What does the Omnibus Package entail and what does it mean for the CSRD?

The Omnibus Package is part of a broader European Union initiative to make sustainability legislation clearer and more workable. The goal is to streamline rules and reduce administrative burdens, while maintaining the core principles of transparency and accountability. The European Commission has set clear ambitions: a general reduction of regulatory burden by 25%, and even 35% for SMEs. With this, the Commission aims to create room for additional investment and innovation within European companies.

In December 2025, the European Parliament approved the legislative proposal "Omnibus I." This package makes targeted adjustments to existing European sustainability legislation, including the Corporate Sustainability Reporting Directive (CSRD). The CSRD will not be replaced, but will be amended in some areas to make its implementation more practical and proportionate.

‍

Wat will change in the CSRD due to Omnibus?

The CSRD will remain, and with it the information that must be reported on it. What will change is who must do this, when, and how heavy the reporting burden will be.

Download here our One-pager CSRD

‍

Who is still subject to the CSRD?

The mandatory CSRD reporting is expected to apply primarily to EU companies with:

→ more than 1,000 employees, and:

→ a net turnover of more than €450 million, with a similar threshold of €450 million turnover in the EU for non-EU groups. Even for companies that are not (or no longer) formally subject to reporting obligations, CSRD reporting can remain relevant. In practice, clients, financiers, and supply chain partners increasingly request comparable sustainability information.

They need this data to meet their own reporting and accountability obligations. Therefore, voluntary reporting or partial adherence to the CSRD guidelines can be strategically sound, even when there is no direct legal obligation.

‍

What are the key consequences of the Omnibus?

The Omnibus Package has three key consequences for the application of the CSRD:

→ Limited scope for CSRD

The group of companies required to report under the CSRD is being reduced.

→ Deferral of reporting obligations

Through the so-called "stop-the-clock" measure, the obligation to publish their first CSRD report is being postponed for certain companies.

→ Simplification of reporting standards

The focus is on simplifying reporting requirements, including through amended European Sustainability Reporting Standards (ESRS), as published by EFRAG.

‍

Together, these changes ensure that reporting requirements become more manageable, without losing sight of the objective of greater transparency regarding sustainability. The goal is clear: companies must be able to continue to do business, innovate, and compete, without being overloaded with reporting obligations.

‍

CSRD and ESRS under Omnibus

The CSRD and the ESRS each have their own role within sustainability reporting: and the Omnibus package addresses each in a different way.

CSRD

The legal framework: it determines which organizations must report and from when.

ESRS (European Sustainability Reporting Standards)

Substantive elaboration. These are the standards that teams actually work with: the reporting structure, the required disclosures, the data points, and the underlying evidence.

‍

What are the new timelines because of the Omnibus?

The Omnibus simplifies CSRD and postpones important deadlines. In practice, this means:

→ more time to set up systems

→ more space to collect data

→ reduced administrative burden for smaller companies

But be careful: the postponement should not become a cancellation. Companies that already have insight will be better prepared later and will deliver the correct data to their supply chain partners without stress. Even without a legal obligation, the demand for ESG data continues to grow. Customers and investors want to know:

→ how you generate CO₂ emissions

→ how you treat employees

→ how your governance is structured

→ whether your value chain is sustainable and fair

‍

What steps can your company take in 2026?

You can takesteptsthat will give your company a head start, such as:

‍

1. Start with your first ESG baseline measurement

With an easy start, you'll quickly gain clear insights. Get started easily with Eevery's Impact Scan

‍

2. Eestablishing a simple, efficient data flow

Collect all ESG data in one central location. No more serperate excel files. Organize your ESG data with our new feature: The Vault. This is our new secure storage for sustainability data. The Vault addresses a common problem: information scattered across inboxes and disconnected systems, which slows down reporting, auditing, and collaboration. Read more about this data storage feature here.

‍

3. Use an online tool to report data

With the Eevery platform, you get customised ESG assessments based on your sector, size and situation, certified by GRI and aligned with the latest laws and regulations (e.g., SDGs, CSRD and VSME).

‍

Preparing for the CSRD: mandatory or not?

Even without a direct reporting obligation, sustainable reporting can provide strategic advantages. This is the perfect time to organize your sustainability, simple, clear, and step-by-step. Even if your organization experiences delays or (temporarily) falls outside the CSRD obligation, it's wise to stay prepared. This can be done pragmatically and proportionately. Read more: CSRD - When will you have to comply?

‍

1. Build a reporting foundation

Establish a minimum viable reporting backbone. This will help you remain agile without having to set up a full reporting system.

‍

2. Keep materiality and core indicators up-to-date

A light update of your materiality analysis, combined with a set of relevant data points, ensures you can quickly respond to information requests.

‍

3. Properly document methodology and substantiation

Ensure you can explain the source of figures, the assumptions used, and how calculations were made. This is important because even without a formal CSRD obligation, reliability is important. Transparency in methodology strengthens your credibility with financiers, clients, and other stakeholders.

‍

Interested?

Book a demo today!