EU Corporate Sustainability Reporting Directive (CSRD) continues phased implementation with major simplifications via Omnibus I package.
Key Recent Updates (as of February 2026)
- Council signed off Omnibus amendments (24 Feb 2026): narrows scope to large companies (>1,000 employees AND >€450 million net turnover).
- Non-EU entities: >€450 million EU turnover threshold.
- Wave 2/3 reporting delayed (stop-the-clock): first reports 2028 (FY 2027) and later.
- Wave 1 flexibility extended; no additional disclosures for FY 2025/2026.
- ESRS simplification ongoing: reduced mandatory datapoints expected (EFRAG advice Dec 2025); new Delegated Act by mid-2026.
- Publication in OJEU expected March 2026; national transposition by 2027.
- Focus: boost competitiveness while maintaining Green Deal goals.
Emicert V Support in Preparation of Reports:
- Assist with double materiality assessments and gap analyses.
- Support data collection, control frameworks, and ESRS-aligned disclosures.
- Organisational Carbon footprint (Scope 1, Scope 2 and Scope 3)
- Рeport preparation, monitoring plans, and readiness for in-scope companies.
Contact us at office@emicertv.com today or fill the assessment forм for expert CSRD preparation services. Ensure compliance in the simplified framework.
