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.
What you will learn
- How to determine whether your company remains in scope
- What Omnibus I changed regarding thresholds, timing, and the ESRS
- What double materiality and limited assurance require in practice
- How to map data sources, responsibilities, and evidence
- How to create a repeatable and scalable annual reporting process
