CSRD Omnibus 2025: What's changing in sustainability reporting

The CSRD Omnibus Act explained

The CSRD Omnibus Package was presented by the European Commission on February 26, 2025. This package aims to simplify and make Sustainability Reporting more flexible for companies across the European Union. It focuses primarily on the Corporate Sustainability Reporting Directive (CSRD). The primary objective is to simplify the regulatory framework for businesses, particularly for small and medium-sized enterprises (SMEs), while enhancing transparency and clarity in their 2025 sustainability reports.

To enhance competitiveness and foster growth, the EU aims to create a more business-friendly environment, reducing administrative burdens and freeing up resources that companies need to successfully transition toward a more sustainable future. This approach supports employment, attracts investment, and contributes directly to achieving the goals of the European Green Deal.

For this reason, the European Commission is revising certain EU regulations through the CSRD Omnibus Act. The aim is to help businesses grow and meet strategic goals more efficiently and sustainably. The Commission's work programme includes a series of “Omnibus” packages designed to cut redundancy, ease administrative pressures, and boost the competitiveness of European companies.

CSRD 2025: Main Innovations Introduced by the Omnibus Act

Here are the key modifications the CSRD Omnibus makes to Sustainability Reporting:

• Higher CSRD thresholds: The number of companies required to report drops by nearly 80%.
  
  
• Simplification of ESRS: Reporting standards become clearer and less burdensome.
  
  
• Postponement of obligations: Some companies have additional time to align their operations.
  
  
• CSRD’s Scope: The CSRD scope now covers large companies, publicly traded companies, and certain non-EU companies. Small, non-listed enterprises aren’t required to follow it, but they can voluntarily apply simplified standards tailored to their needs.
  
  
  

This infographic summarises the new timelines and criteria for Sustainability Reporting obligations under the CSRD, updated following approval of Omnibus I.

Sustainability Reporting under CSRD applies to:

• Large companies already subject to NFRD
• Large companies not previously subject to NFRD
• Listed small and medium enterprises (SMEs)
• Certain non-EU companies

It also shows when these companies need to start their reporting and publish their reports, reflecting their environmental, social, and governance impacts.

Specifically:

• Large companies already subject to NFRD will start from financial year 2024 (publication in 2025).
• Large companies not previously subject to NFRD will report starting in financial year 2027 (publication in 2028).
• Listed SMEs and non-EU companies will begin sustainability reporting in financial year 2028 (publication in 2029).
• Non-listed small businesses aren’t required to report, but they can voluntarily use simplified standards designed for small and medium enterprises (VSME).

“Stop the clock”: CSRD Reporting postponed by 2 years

Due to the approval of Omnibus I on April 14, 2025, companies now have two additional years to submit their sustainability reports.

This “Stop the Clock” period lets businesses adjust more smoothly to the new requirements and avoid administrative overwhelm in the short term — freeing them up to focus on strengthening their operations and preparing for future compliance.

CSRD Omnibus 2: What's coming next?

The Omnibus 2 Package is currently under review by the European Parliament and the Council of the European Union. The legislative process involves several phases, including parliamentary readings and negotiations between institutions.

The final approval is expected by the end of 2025, allowing EU countries to implement the new rules in 2026.

The Omnibus 2 Package proposes substantial modifications to existing regulations, including:

• CSRD: Streamlining disclosure requirements to ease administrative burdens.
• CSDDD: Updating due diligence criteria to be more proportional and applicable across sectors.
• EU Taxonomy: Providing greater clarity and applicability for companies’ sustainable economic activities.
• InvestEU: Reducing administrative procedures to facilitate financing, especially for small and medium enterprises (SMEs).

Our solution: A comprehensive platform for CSRD Reporting

These policy changes present a powerful opportunity for businesses to improve their Sustainability Reporting and drive their green transformation forward.

Our tool guides companies through every step of their journey, from double materiality assessments to final sustainability reports, helping them stay compliant under the CSRD Omnibus 2025 and beyond.

Designed for all businesses, large or small

With the CSRD Omnibus 2025, voluntary standards are available for small enterprises.

With Green Future Project’s platform, companies can simplify future compliance and proactively respond to upcoming requirements, regardless of their size, sector, or CSRD scope of application.

User-friendly, transparent, and reliable

Every phase is carefully structured, from assessment and double materiality analysis to data entry according to ESRS, stakeholder engagement, and final report drafting. Everything is fully trackable, securely saved, and compliant with CSRD requirements.

Our user-friendly platform guides you step by step, allowing you to move forward only once each previous section is complete. Streamline your CSRD and sustainability reporting process with ease, improve compliance, and enhance transparency for all stakeholders.