Omnibus Directive 2026, CSRD simplification
New scope, revised timeline, lighter datapoints, a framework to monitor continuously
The Omnibus Directive, proposed by the European Commission on 26 February 2025 in its 'Simplification' package, substantially revises the CSRD adopted only two years earlier. Reporting thresholds are raised, several waves are pushed back by two years (the so-called 'stop-the-clock' mechanism), the number of mandatory ESRS datapoints is reduced, and the interaction with the CS3D (due diligence directive) is rebalanced. The text is still moving through the EU trilogue, with entry into force expected during 2026. NORMAXIS continuously monitors the timeline and the final scope.
What Omnibus changes
Four moving parts to watch.
Higher thresholds
The assujettissement thresholds are raised (proposed above 1,000 employees), removing many mid-sized companies from mandatory reporting.
"Stop-the-clock" delay
Several reporting waves are pushed back by two years to give companies and standards time to stabilise.
Fewer datapoints
The number of mandatory ESRS datapoints is reduced, refocusing reporting on material indicators.
CS3D rebalancing
The interaction between CSRD reporting and the due-diligence directive (CS3D) is adjusted.
The key point: even with a lighter framework, the material topics, climate (E1) and, where relevant, biodiversity (E4), still require defensible, auditable data. Simplification reduces the volume of datapoints, not the credibility bar on the ones that remain.
Assess your CSRD scope under Omnibus
We monitor the final scope and timeline, and produce the auditable climate and biodiversity data behind the material ESRS topics that remain.
Sans engagement · Réponse sous 48 h ouvrées · Données confidentielles