New Guide: From energy to climate management
In cooperation with GUTcert and the registered organization German Corporate Initiative Energy Efficiency (DENEFF), ÖKOTEC publishes a guide that supports companies on their way to climate neutrality.
Overview and next steps
CSRD & Omnibus Procedure
The Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy, and the Corporate Sustainability Due Diligence Directive (CSDDD) are key elements of European sustainability policy. To reduce the bureaucratic expense for companies and strengthen competitiveness in Europe, the European Parliament passed the first omnibus package on April 3, 2025. We have summarized the most important changes and results relating to the CSRD for you.
On February 26, 2025, the European Commission published the draft of the first omnibus package on sustainability reporting. The European Parliament has approved the postponement of EU regulations on sustainability reporting and the adjustment of due diligence obligations. The law will then be transposed into national law by December 31, 2025.
- The area of application now only covers companies with more than 1,000 employees and either a turnover of more than €50 million or a balance sheet total of more than €25 million.
- The reporting obligation for companies that were not previously required to report has been postponed by two years. Reporting will now only be due in 2028 for the 2027 reporting year.
- The European standards for sustainability reporting will be revised and simplified. The aim is to reduce the scope of the required datapoints. There will also be no sector-specific standards.
- Companies subject to reporting requirements must continue to have their sustainability reports audited externally, but there will be no extension of the audit requirement from limited assurance to reasonable assurance.
- Companies that do not fall within the scope of the CSRD can choose to report voluntarily on the basis of a simplified voluntary standard, the “Voluntary Sustainability Reporting Standard for non-listed SMEs” (VSME).
These changes are intended to ease the burden on companies, thereby strengthening competitiveness and supporting the implementation of the European Green Deal.
Where do you stand on CSRD, and what are the next steps?
Many companies have already established sustainability reporting for many years and are continuously developing it further. Regardless of developments in CSRD, these companies will continue to pursue their goals and measures to improve their environmental and social performance and further integrate it into their business activities.
Have you already completed the materiality analysis?
Take advantage of this valuable information and the results you have obtained about the business environment, risks, and opportunities. Derive goals and actions and integrate them into your corporate strategy. As part of your mandatory reporting, you should wait for the revised standards to be published and the datapoints to be revised. You can then refine the controlling of the relevant areas of action accordingly.
Have you already started data collection and implementation of data management?
In preparation for mandatory reporting, you should wait for the updated standards and then compare the structures and information you have already recorded. Until then, however, use your established processes for monitoring and controlling your relevant targets and make your progress visible both internally and externally.
Do you need to respond to stakeholder inquiries today?
Take advantage of the voluntary reporting standard, VSME Standard (Voluntary Sustainability Reporting Standard for non-listed SMEs), which offers you a structured approach to external communication and will play a particularly important role in the future, especially for small and medium-sized enterprises.
Our offer
Decarbonization and compliance
Below you will find points of contact that will help our team of experts guide you through these times. Let’s plan your route together.
We have created a flyer with detailed information for you.
Do you have any questions about CSRD? We look forward to hearing from you!
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