EU Omnibus Package
The EU Omnibus package was 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 shortly after it was introduced. 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. After almost a full year of negotiations in 2025, the Omnibus I Directive was published in the Official Journal of the EU in February 2026.
What did it change?
Under the Omnibus I package, the CSRD and CSDDD now apply to fewer and larger companies than originally planned. Large enterprises are also limited in the sustainability information they can request from smaller suppliers (those with fewer than 1,000 employees), but they can (and will) ask for data covered by voluntary standards like the VSME, including GHG emissions data.
The main changes the Omnibus package brought were:
- Delayed reporting deadlines for mid-sized (wave 2) from 2026–2027 to 2028
- Reduced scope by lifting the CSRD reporting threshold to companies with over 1,000 employees (or €450 M+ revenue)
- Increased thresholds for CSDDD to EU and non-EU companies with >5,000 employees and >€1.5 billion in net turnover
- Capped supply-chain due diligence for SMEs by limiting the level of data requests from larger customers to data points in the VSME
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EU Omnibus Package
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