Omnibus 2026
EU package that simplifies the CSRD, CSDDD, EU Taxonomy and CBAM, significantly narrowing scope and requirements.
With the Omnibus package, the European Commission fundamentally revised sustainability reporting in 2025/2026. The goal is to avoid duplicate reporting and relieve smaller companies.
Key changes include: higher thresholds for CSRD obligations (e.g. to 1,000 employees), "Stop the Clock" postponement of the first reporting year for many companies, simplification of ESRS data points and realignment of the CSDDD supply chain directive.
For mid-sized companies the VSME standard becomes especially relevant as a voluntary, simplified alternative to full ESRS reporting.