Regulatory

EU Omnibus Package

The package is a legislative update proposed by the EU in early 2025 to simplify and streamline parts of the Corporate Sustainability Reporting Directive (CSRD) and related regulations, reducing administrative burden, especially for smaller companies

Why was it introduced?

Feedback from businesses flagged the CSRD as overly complex and resource-intensive. To address this, the EU Omnibus Package proposal aims to lighten reporting duties, extend timelines, and limit trickle-down effects for small and mid-sized companies.

What does it change?

The main changes the Simplification Omnibus introduces are:

  • Delays reporting deadlines for mid-sized (wave 2) and smaller listed companies (wave 3) from 2026–2027 to 2028
  • Reduces scope by lifting the reporting threshold to companies with over 1,000 employees (or €50 M+ revenue / €25 M+ assets)—removing ~80% of entities from CSRD
  • Caps supply-chain due diligence for SMEs by limiting the level of data requests from larger customers, reducing scope of trickle-down reporting
  • Streamlines ESRS content, cutting the number of data points and clarifying requirements

What are the next steps of the EU Omnibus Package?

The package has provisional approval (April 2025) and must still be finalized by the European Parliament and Council.

Once adopted, CSRD and related rules will be transposed into national law, likely by end of 2025, with reporting delays effective from fiscal year 2026 onward

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EU Omnibus Package

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