Draft Omnibus Directive, its impacts on the CSRD
On 26 February 2025, the European Commission published a proposal for an Omnibus Directive, aimed at simplifying European regulations on sustainability and due diligence issues and reducing the administrative burden on companies in this respect.Several proposals of the Omnibus Directive relate to a restriction of the scope of the CSRD ( Corporate Sustainability Reporting Directive – Dir. [EU] 2022/2464 of 14 Dec. 2024)
As a reminder, the purpose of the CSRD is to strengthen the transparency and accountability of companies on environmental, social and governance impacts. In pursuit of this objective, the CSRD requires companies to assess the risks arising from their sustainability activity, as well as its impact on the environment. As such, companies are required to make public certain information related to their environmental, social and governance impact.
The Omnibus Directive plans to significantly reduce the scope of the CSRD, by limiting sustainability reporting obligations only to companies with more than 1,000 employees exceeding €50 million in turnover or €25 million in balance sheet, de facto excluding SMEs
Companies not subject to the sustainability reporting obligation will, however, be able to comply on a voluntary basis.
In addition, information obligations are simplified, with the Omnibus draft directive providing for the abandonment of sectoral standards and the clarification of the principle of materiality.
With the same objective in mind, the project provides for the elimination of the transition to a reasonable insurance standard in order to avoid additional costs for companies.
Regarding the obligation to collect data from all actors in the value chain for which the issue is important, the value chain is capped, the collection of information being limited to voluntary standards for companies in the value chain with less than 1000 employees.
Finally, the Omnibus proposal postpones the entry into force of the obligations of the CSRD by two years, shifting the first returns of CSRD reporting, which were to begin in 2026, to 2028, on reports made for the year 2027.
The European Commission has indicated that it wants adoption in 2025 and entry into force quickly.
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