Entering into force on 18 March 2026, the Omnibus Directive raised the thresholds to 1,000 employees and €450 million turnover, reduced mandatory ESRS data points by around 60%, removed sector-specific standards and introduced a value chain cap: for financial years from 2027, companies with at most 1,000 employees may refuse requests exceeding the voluntary standard derived from the VSME.
Read the source article: CSRD: who is in scope after Omnibus? The 2026 SME guide