The CSRD has been redrawn, but the ESG conversation isn’t over. Omnibus I raises size thresholds, pushes back deadlines and simplifies reporting standards, taking many companies out of mandatory scope.

Being out of scope, though, doesn’t mean being out of the game: those still covered face concrete deadlines, and those now exempt will likely meet ESG requirements through customers, banks and business partners.

This paper covers what has changed, who is still affected, and the first moves to make now.

For many companies, the Omnibus I Package came as welcome relief. With higher thresholds, extended timelines and leaner reporting standards, the regulatory pressure of the CSRD has eased almost overnight. It would be a mistake, however, to treat this as the end of the story.

Companies that remain in scope still face clear deadlines, and the clock is running. Those that fall outside it will probably find that ESG expectations reach them in other ways: through a key customer asking for supply-chain data, a bank assessing sustainability risk before granting credit, or a business partner setting its own requirements.

The obligation may no longer come from regulation, but the need to provide answers remains.

In this article, we explain what has actually changed, who is still affected either directly or indirectly, and which practical first steps companies should take over the coming months to stay ahead instead of catching up.

Download our position paper now and discover what Omnibus I really changes for the CSRD, who is still affected, and the first steps to take today to stay ahead on ESG.