CSRD after Omnibus I: A Practical Guide for Second-Wave Companies

Omnibus I has significantly changed the CSRD landscape. Many companies originally preparing for the second reporting wave now need to reassess whether they remain directly in scope, are only indirectly affected, or are currently outside the reporting obligation.

This guide provides a practical overview of the revised thresholds, timelines, and reporting requirements. It also outlines the steps companies should take now to prepare their governance, double materiality assessment, sustainability data, and assurance processes.

Download the guide to clarify your company’s CSRD position and turn the additional preparation time into a structured readiness plan.