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.
Here are the key modifications the CSRD Omnibus makes to Sustainability Reporting:
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:
It also shows when these companies need to start their reporting and publish their reports, reflecting their environmental, social, and governance impacts.
Specifically:
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.
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:
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.