Full definition
Proposed by the Commission in February 2025 and finally adopted in early 2026 (in force on 18 March 2026), the Omnibus package drastically reduces the scope of European sustainability reporting: CSRD now applies only to companies with more than 1,000 employees generating more than €450M in turnover, removing around 80 % of the companies initially targeted. The second wave reports in 2028 on the 2027 financial year, ESRS are simplified (around 70 % fewer datapoints, delegated act expected before September 2026), and voluntary VSME becomes the de facto reference for companies outside the scope, from which banks and buyers continue to request ESG data.
Also known as
- paquet omnibus
- omnibus csrd
Key figures
- 1,000 employees and €450Mnew CSRD application thresholds after Omnibus (in force on 18 March 2026)
- ~80 %share of companies initially targeted by CSRD falling outside its mandatory scope
- 2028publication by wave 2 (2027 financial year) after the two-year postponement
Questions and answers
Is my company still subject to CSRD after Omnibus?
Only if it exceeds 1,000 employees AND €450M in turnover. Below this, there is no direct CSRD obligation, but ESG data requests persist through banks, insurers and buyers, generally in VSME format (simplified voluntary standard).
Does Omnibus mean an SME can abandon its climate reporting?
No, pressure simply changes channel: large companies remaining within CSRD report on their value chain and pass their requirements down to suppliers. An up-to-date GHG inventory and a few VSME indicators remain the entry ticket for tenders.