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Our guide to the EU Omnibus Regulation
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Sustainability regulations in the European Union are complex, overlapping, and, according to many businesses, increasingly difficult to navigate. In response, the European Commission has unveiled an Omnibus Regulation - a proposal aimed at simplifying key corporate sustainability reporting requirements while maintaining the EU’s ambitious environmental and social governance (ESG) goals.
The proposal, released on February 26, 2025, and partially endorsed by the European Parliament on April 3, has been framed as part of the EU’s broader Competitiveness Compass - a strategy designed to enhance Europe’s economic resilience by reducing regulatory burdens.
“ The Omnibus proposal seeks to streamline reporting obligations under the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), the EU Taxonomy, and the Carbon Border Adjustment Mechanism (CBAM). ”
But while the Commission argues that this will reduce compliance costs for businesses, the proposal has already sparked significant debate. Investors and sustainability advocates fear that cutting back on reporting requirements could weaken corporate transparency, while some businesses warn that changes could create further legal uncertainty just as they’ve started implementing existing regulations.
In this guide, we break down what the EU Omnibus Regulation means for businesses, including:
- The key changes proposed to the CSRD, CSDDD, EU Taxonomy, and CBAM
- How the package aims to reduce regulatory burden, particularly for SMEs and small mid-caps
- What the postponement of reporting obligations means for companies in CSRD waves 2 and 3
- The expected cost savings and investment potential unlocked by the proposals
- What businesses should do now to prepare – and why early action still matters
What is the EU Omnibus Regulation?
“ The EU Omnibus Regulation is a legislative package introduced by the European Commission in February 2025 to simplify and streamline some of the EU’s most complex sustainability rules. ”
The package proposes targeted amendments to several cornerstone regulations, including the:
- Corporate Sustainability Reporting Directive (CSRD)
- Corporate Sustainability Due Diligence Directive (CSDDD)
- EU Taxonomy Regulation
- Carbon Border Adjustment Mechanism (CBAM)
- InvestEU Regulation
“ Its core aim is to reduce administrative burden on companies, particularly SMEs and mid-sized businesses, while still supporting the EU’s environmental and social objectives. It’s about making the EU’s sustainability rules more practical, proportionate, and easier to implement, without weakening the integrity of the Green Deal. ”
The Omnibus package was introduced under the umbrella of the EU Competitiveness Compass, a broader strategy presented in early 2025 to:
- Restore Europe’s economic competitiveness
- Attract investment and innovation
- Create a more favourable business environment
- Maintain momentum toward a climate-neutral and resource-efficient economy
The Commission has explicitly linked the Omnibus to the findings of the Draghi report on EU competitiveness and its own 2023 call for evidence on regulatory burdens. Many businesses and industry groups have argued that existing sustainability rules, while well-intentioned, are overly complex, duplicative, or costly to apply, particularly for companies lower in the value chain.
In response, the Omnibus Regulation proposes:
- Delaying reporting deadlines to give companies more time to comply
- Narrowing the scope of which companies must report
- Simplifying reporting templates, data points, and due diligence processes
- Protecting SMEs from being overburdened by large client requests
- Reducing red tape for accessing EU funding programmes like InvestEU
While some elements, such as the reporting delays under CSRD and CSDDD, have already been approved by the European Parliament, other proposals are still under review by the EU co-legislators. The overall goal is to adopt final changes by mid-to-late 2025.
“ In short, the Omnibus Regulation is not a rollback of the EU’s sustainability goal, it’s an attempt to make those goals more achievable, consistent, and business-friendly. ”
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Key aspects of the Omnibus Regulation:
Corporate Sustainability Reporting Directive (CSRD):
Who needs to report – and who doesn’t anymore
The EU is scaling back who falls under CSRD. Under the new proposal, only companies with more than 1,000 employees and either €50 million in turnover or €25 million in assets will be required to report.
This change would remove around 80% of companies from the original CSRD scope, allowing smaller companies to focus on their core business while targeting reporting efforts on the largest players with the biggest sustainability impact.
New reporting deadlines
The European Parliament has already approved a two-year delay to the reporting deadlines for companies that had not yet started reporting. This is part of the ‘stop-the-clock’ proposal passed on April 3, 2025, and awaiting formal adoption by the Council of the EU.
Here’s how the timeline now looks:
- Large non-listed companies (Wave 2) will now start reporting in 2028 (for the financial year 2027)
- Listed SMEs (Wave 3) will begin reporting in 2029 (for the financial year 2028)
- Large listed companies (Wave 1) – those with over 500 employees – are already in scope and must report from 2025 as planned
Reporting will be simplified
The European Commission has committed to making the reporting process easier and less time-consuming. The European Sustainability Reporting Standards (ESRS) will be revised to:
- Reduce the number of data points companies must report
- Clarify confusing or overlapping requirements
- Ensure better consistency with other EU reporting frameworks
These changes are currently under development. A revised version of the ESRS is expected by October 31, 2025, led by EFRAG (the European Financial Reporting Advisory Group).
Lighter, voluntary reporting for companies outside the scope
If your company no longer falls under CSRD, you’ll still be able to use a simplified voluntary standard, known as the VSME.
This standard is designed to help smaller companies respond to information requests from clients, banks, or investors, without creating excessive admin or compliance costs.
Importantly, companies in the scope of CSRD or CSDDD will only be allowed to request information from SMEs that aligns with this voluntary standard, unless they can justify the need for more.
Corporate Sustainability Due Diligence Directive (CSDDD)
New timeline for compliance
The EU has pushed back the rollout of the CSDDD to give companies and governments more time to prepare. The deadline for Member States to turn the directive into national law is now July 26, 2027.
The first group of companies will need to start complying from July 2028.
These updated timelines were formally approved by the European Parliament on April 3, 2025, and are now awaiting final adoption by the Council of the EU.
Who is affected first?
The rules will apply in phases, starting with the largest companies:
- EU companies with more than 5,000 employees and €1.5 billion+ in global turnover
- Non-EU companies generating the same turnover within the EU
What these companies will need to do:
They’ll be required to identify, prevent, and address human rights and environmental impacts across their operations and supply chains – but the rules have been softened in key areas under the proposed amendments.
Less burden for SMEs and suppliers
If you're an SME or small mid-cap working with a large company, the updated directive aims to limit the amount of sustainability information you’re asked to provide:
- Large companies would only be allowed to request information from SMEs that aligns with the voluntary SME reporting standard (VSME), unless they can clearly justify the need for more
- This should reduce the pressure on smaller suppliers to produce custom reports or undergo unnecessary audits
Fewer legal and operational risks for large companies
Several proposed requirements have been scaled back:
- Companies would no longer be required to automatically cut ties with business partners if sustainability issues can’t be resolved, though they’re still expected to take appropriate action
- The proposal removes harmonised EU-wide civil liability rules, meaning each country will decide how to handle legal responsibility for harm
- Plans to expand the directive to cover financial services have been dropped
To ensure a consistent approach across the EU, the directive now includes more harmonised core obligations, reducing the risk of fragmented national rules.
EU Taxonomy Regulation
Who needs to report – and who may be exempt?
The Omnibus package proposes narrowing the scope of mandatory EU Taxonomy reporting. Under the proposed rules, only companies with:
- More than 1,000 employees, and
- Over €450 million in turnover
would be required to report their alignment with the EU Taxonomy.
If adopted, this change would mean that many companies that were previously in scope, including smaller large enterprises, may no longer be legally required to report. However, these companies can still choose to report voluntarily.
Option to report partial progress
Companies that are working toward sustainability goals but aren’t fully Taxonomy-aligned can opt to report partial alignment voluntarily.
This gives businesses the flexibility to demonstrate progress and attract sustainability-minded investors, even if they aren’t 100% aligned yet.
What’s changing in the disclosure requirements
The Commission is also overhauling the Taxonomy Delegated Acts to make reporting more practical and focused. These changes are still at the proposal stage and subject to consultation. The proposed changes include:
- Cutting the number of required data points by almost 70%
- Introducing materiality thresholds (eg. companies won’t need to report if Taxonomy-eligible activities make up less than 10% of their turnover, capital expenditure, or assets)
- Simplifying “Do No Significant Harm” (DNSH) criteria: The rules for showing that activities don’t harm the environment would be made easier to apply, especially for pollution and chemical use, where current requirements are seen as too complex.
- Simplifying the Green Asset Ratio (GAR) for banks: Under the proposed changes, banks would be allowed to exclude exposures to companies not covered by CSRD from their GAR calculation, making it easier and more equitable to assess green lending portfolios.
Next steps
These proposed changes are currently open to public consultation. Finalised amendments are expected later in 2025 and will likely apply from the financial year 2026 on a voluntary basis, and become mandatory from 2027 for in-scope companies.
Carbon Border Adjustment Mechanism (CBAM)
Proposed exemption for small importers
As part of the Omnibus simplification package, the European Commission has proposed a new exemption for small importers. Under the draft rules, businesses that import less than 50 tonnes of CBAM-regulated goods per year would be exempt from CBAM obligations.
If adopted, this change would:
- Lift compliance obligations for around 90% of importers
- Still cover over 99% of the emissions associated with CBAM sectors (such as steel, aluminium, cement, and fertilisers)
Important: This exemption is not yet final. It forms part of the legislative proposal and must still be adopted by the European Parliament and the Council of the EU before becoming law.
Simplified compliance for larger importers
For businesses that remain in scope, the EU is also proposing a number of simplifications to make compliance more manageable. These include:
- A streamlined authorisation process for CBAM declarants
- Simplified emissions calculations and reporting
- Clearer rules around financial liability for emissions certificates
These changes build on feedback gathered during the CBAM transitional phase, which began in October 2023.
What’s next?
Later in 2025, the Commission plans to conduct a full review of the CBAM framework. This could lead to:
- An expanded scope to cover additional sectors, downstream goods, or indirect emissions
- New support mechanisms for EU exporters at risk of carbon leakage
A formal legislative proposal is expected in early 2026.
InvestEU Regulation
What's being proposed?
As part of the Omnibus I package, the European Commission has proposed amendments to the InvestEU Regulation to streamline administration and encourage more effective use of EU-backed financing, especially for smaller companies.
The European Commission wants to make it easier for businesses to access funding through InvestEU by cutting unnecessary paperwork and speeding up processes.
Here’s what could change:
- Less admin for funding recipients, especially SMEs, with simpler forms and fewer reporting requirements
- Fewer rules for small loans and projects, so businesses don’t face the same complexity as large-scale investments
- Streamlined reporting for EU financial programmes like InnovFin, EFSI, and others, making them easier to use
- Less frequent and shorter reports for companies receiving InvestEU-backed support
What does this mean for businesses?
If approved, the changes could:
- Make it quicker and easier for businesses to get EU-backed financing
- Save around €350 million in admin costs
- Help unlock up to €50 billion in new investment for things like green tech, innovation, and infrastructure
Status
These changes are proposals only for now. They still need to be approved by the European Parliament and EU Member States before they become law.
| Regulation | Key Changes | Who’s Affected | Timing | ||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CSRD (Corporate Sustainability Reporting Directive) |
- Scope narrowed to companies with >1,000 employees and €50M turnover or €25M assets - Reporting requirements for Wave 2 and 3 delayed by 2 years - Sector-specific standards and reasonable assurance removed - ESRS to be simplified - Voluntary SME standard introduced (VSME) |
Large companies, listed SMEs, SMEs in value chains | Wave 2 starts in 2028, Wave 3 in 2029 | ||||||||||||||||||||||||||||||||||||||
| CSDDD (Corporate Sustainability Due Diligence Directive) |
- Transposition deadline delayed by 1 year (to July 2028) - Focus on direct suppliers only, with fewer obligations for indirect impacts - Due diligence review cycle extended to 5 years - Civil liability harmonisation removed - Cap on SME data requests aligned with VSME standard |
Large companies (6,000+ total), indirect SME suppliers | Application starts in 2028 | ||||||||||||||||||||||||||||||||||||||
| EU Taxonomy |
- Mandatory reporting only for companies with >1,000 employees and >€450M turnover - Partial alignment reporting allowed - Simplified disclosures: 70% fewer data points, materiality thresholds, simplified DNSH - Revised GAR for banks |
In-scope companies, financial institutions | Public consultation ongoing; changes expected by end of 2025 | ||||||||||||||||||||||||||||||||||||||
| CBAM (Carbon Border Adjustment Mechanism) |
- New exemption for importers of <50 tonnes annually - Simplified emissions calculations and reporting - Focus on maintaining 99% emissions coverage with reduced admin load |
Importers of CBAM goods, especially SMEs | Immediate upon adoption (target: mid-2025) | ||||||||||||||||||||||||||||||||||||||
| InvestEU |
- Reduced reporting requirements for implementing partners and SMEs - Combined use of legacy funding instruments - €2.5B increase in guarantee expected to mobilise €50B in investments |
Financial intermediaries, SMEs, project developers |
| Directive / Regulation | ✅ Finalised Changes | 🕓 Proposed (Pending Final Adoption) |
|---|---|---|
| CSRD |
Reporting deadlines for Wave 2 and 3 companies postponed by 2 years (approved by European Parliament, April 2025; awaiting Council confirmation) Wave 1 reporting begins in 2025 as planned |
Scope narrowed to companies with >1,000 employees and €50M turnover or €25M assets Revised ESRS standards to reduce complexity (expected October 2025) |
| CSDDD |
Transposition deadline delayed to July 26, 2027 First application pushed to July 2028 (approved by Parliament; awaiting final Council adoption) |
Applies first to EU/non-EU companies with >5,000 employees and €1.5B turnover Reduced supplier due diligence requirements No harmonised civil liability |
| EU Taxonomy | No changes formally adopted yet |
Mandatory reporting only for companies with >1,000 employees and >€450M turnover Voluntary partial alignment reporting Materiality thresholds and DNSH simplifications under public consultation |
| CBAM | No changes formally adopted yet |
Proposed exemption for importers of <50 tonnes of CBAM goods/year Simplified emissions reporting and authorisation process Full review planned later in 2025 |
What are the arguments in support of the Omnibus Regulation?
“ Supporters of the Omnibus Regulation argue that it is a necessary step to make the EU’s sustainability rules more effective, predictable, and proportionate — especially for small and mid-sized companies navigating complex reporting frameworks. ”
1. Responding to business concerns about complexity
Many companies have reported that the current system is difficult to navigate, with overlapping obligations across the CSRD, CSDDD, and EU Taxonomy.
- A 2023 PwC survey found that 64% of organisations struggled with the technical complexity of CSRD implementation.
- Smaller businesses in particular, often lack the resources to manage detailed reporting and due diligence requirements.
By simplifying frameworks and clarifying expectations, the Omnibus aims to ease compliance without diluting core sustainability goals.
2. Improving Europe’s competitiveness
The Omnibus forms part of the EU’s Competitiveness Compass, a broader plan to make the EU more attractive for investment and innovation.
- The European Commission has committed to cutting regulatory burdens by 25% for large companies and 35% for SMEs.
- The Draghi Report on Competitiveness highlighted that excessive administrative demands can drive companies to scale or invest outside the EU.
Supporters believe that reducing unnecessary burdens will free up time, resources, and capital to drive Europe’s green and digital transitions.
3. Aligning with political pressure from Member States
Several EU governments, including Germany and France, have called for a pause or recalibration of sustainability rules:
- In early 2025, France called for a “massive regulatory pause” to reduce burdens on businesses.
- Germany voiced support for the postponement of CSRD obligations and the removal of sector-specific reporting.
The Omnibus helps answer these concerns, providing breathing room without abandoning core climate and ESG commitments.
4. Focusing obligations where they matter most
The proposed scope changes would focus mandatory reporting and due diligence on the largest companies, where the biggest risks and impacts are concentrated.
- SMEs would be protected through simplified voluntary standards, reducing trickle-down effects in value chains.
- Resources can be targeted more efficiently, while companies outside the scope can still report voluntarily if they choose.
“ The Competitiveness Compass, released in January 2025, set specific targets to cut the reporting burden by at least 25% for large companies and 35% for SMEs. The Omnibus proposal is expected to play a key role in meeting these targets by adjusting compliance requirements, redefining company size thresholds, and possibly delaying certain reporting deadlines. ”
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Criticisms of the Omnibus Regulation
While many welcome the effort to simplify complex sustainability rules, the Omnibus Regulation has sparked strong criticism from parts of the business, investor, and policymaking communities.
“ Critics argue that some of the proposed changes could undermine regulatory certainty, weaken ESG standards, and slow down progress on sustainability goals. ”
1. Regulatory instability and business disruption
Some large companies, including Unilever, Nestlé, Mars, and others, have publicly warned against reopening major sustainability rules. Their concern is that:
- Businesses have already invested in building reporting systems, training staff, and aligning with CSRD and CSDDD
- Revisions and delays could force them to restructure internal processes again, creating more cost and confusion, not less
- Companies operating across multiple Member States may now face diverging national timelines, adding legal uncertainty
2. Weaker transparency and accountability
Investor groups and sustainability advocates fear that scaling back disclosure requirements could:
- Reduce the availability of ESG data, making it harder to assess corporate risk
- Exempt thousands of companies from reporting altogether, reducing supply chain transparency
- Delay meaningful action on human rights and environmental issues in value chains
Organisations like Eurosif, IIGCC, PRI, and over 200 investors and service providers have signed joint statements urging the EU to maintain the ambition of its sustainable finance framework.
3. Legal uncertainty during the transition
Although the European Parliament approved the ‘stop-the-clock’ proposal in April 2025, many of the broader Omnibus measures are still under negotiation. This creates uncertainty about:
- Which companies will ultimately be in scope
- How national-level rules already transposed into law will be reconciled with any EU-level changes
- Whether companies could face conflicting compliance requirements depending on where they operate
4. Is this simplification or deregulation?
At the heart of the debate is whether the Omnibus is a practical fix or a step back from the EU’s Green Deal goals. While the Commission insists the proposal is about making rules more workable, critics argue that:
- Raising reporting thresholds
- Delaying deadlines
- And reducing the level of required disclosure
could risk weakening the EU’s leadership on sustainability, just as global momentum around climate and social governance is accelerating.
What businesses need to know - and do next
“ The Omnibus Regulation may simplify parts of the EU’s sustainability framework, but it does not remove the need for companies to act. While some deadlines have been delayed, the direction of travel is clear: sustainability reporting is here to stay, and companies that prepare early will be better positioned. ”
1. Don’t hit pause on CSRD or CSDDD
The European Parliament has approved a two-year delay for CSRD reporting for large non-listed companies (Wave 2) and listed SMEs (Wave 3). But this is not a rollback, it’s a strategic pause to simplify the framework and improve clarity.
- Wave 1 companies (listed firms with over 500 employees) are already reporting in 2025
- Wave 2 companies will report from 2028 (for FY 2027)
- Wave 3 companies will report from 2029 (for FY 2028)
Greenly’s view: This delay offers more time to get ready, not a reason to wait. Companies that prepare now will avoid last-minute stress and stay ahead of incoming requirements.
2. SMEs should take advantage of the VSME standard
The proposed Voluntary SME Standard (VSME) will make it easier for smaller companies to respond to requests from clients, banks, or investors, but building internal capacity early will make this transition smoother.
- The VSME is designed to reduce admin burden, not eliminate sustainability expectations
- Larger companies in the scope of CSRD or CSDDD will still ask suppliers to provide ESG data
- Adopting the VSME early can boost credibility and help secure contracts or investment
3. Supply chain pressure isn’t going away
Even if some companies fall out of scope under the Omnibus, reporting expectations in value chains remain. Large groups will continue to request ESG data from subsidiaries and suppliers to meet their own obligations.
- Early alignment across the group ensures consistency and avoids duplication
- Supply chain transparency will remain a key focus for both compliance and investor scrutiny
4. Delays don’t eliminate global pressure
The EU may be simplifying rules, but global expectations are still rising:
- The ISSB, SEC, and other frameworks are reinforcing the need for climate and sustainability disclosures
- Investors, lenders, and customers will continue to use ESG performance in decision-making
- Companies that stay ahead can turn compliance into a competitive advantage
5. Practical next steps for businesses
| Step | What to do | Why it matters |
|---|---|---|
| Stay informed | Follow updates from the European Commission, Parliament, and Council on the Omnibus Regulation. | Timelines and requirements may change. Staying updated helps avoid surprises and ensures timely compliance. |
| Build your reporting systems | Start setting up tools and processes to gather, manage, and report sustainability data. | Even with delays, robust systems take time to develop. Early preparation reduces last-minute pressure. |
| Know your company’s reporting wave | Check if you fall into Wave 1, 2, or 3 of CSRD — and prepare accordingly. | Understanding your timeline helps you plan realistically and prioritise resources. |
| Align group and supplier strategies | Coordinate efforts across subsidiaries and engage with suppliers to ensure ESG data readiness. | Large companies will need data from their supply chains. Early alignment avoids gaps and inconsistencies. |
| Explore the VSME standard | For SMEs, review the Voluntary SME Standard and consider how to apply it in practice. | Helps respond to ESG requests without unnecessary admin burden. Builds future compliance capability. |
| Watch global ESG trends | Monitor developments from ISSB, SEC, and other international frameworks. | EU rules are part of a bigger picture. Staying aligned globally improves competitiveness and transparency. |
| Pilot and test | Use the delay to trial reporting workflows, refine processes, and train teams. | You’ll be more efficient and confident when full reporting becomes mandatory — no scrambling required. |
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Why this matters for US businesses
The EU’s Omnibus Regulation — and the wider sustainability rules it modifies — can still apply to US companies, particularly those operating or trading in Europe. Here’s how it could affect you:
- Non-EU companies can fall in scope: If your business generates significant turnover in the EU (eg. over €150 million under CSDDD or €450 million under the proposed EU Taxonomy threshold), you may be required to comply with EU due diligence or reporting rules.
- EU customers and investors will expect ESG disclosures: Even if you’re not directly subject to EU law, your European clients, partners, and investors likely are. They may request EU-aligned ESG data as part of supply chain or investment screening.
- Global convergence is accelerating: The EU’s sustainability rules are influencing emerging frameworks globally, including the ISSB, SEC climate disclosure rules, and voluntary standards like CDP. Aligning with EU expectations helps future-proof your reporting strategy.
“ In short: for US companies with European exposure, the Omnibus Regulation is part of a broader shift in global ESG expectations, and ignoring it could mean lost opportunities or strained relationships in the EU market. ”
How Greenly can help your company
Greenly helps businesses navigate sustainability regulations like CSRD, ensuring compliance while building a stronger sustainability strategy. Regardless of how the Omnibus Regulation unfolds, companies will still need to track emissions, manage supply chain risks, and align with investor expectations, and Greenly provides the tools to do just that.
How Greenly can help
- Carbon Management & Reporting: Easily measure, track, and reduce Scope 1,2, and 3 emissions, ensuring compliance with evolving sustainability regulations.
- Supply Chain & Due Diligence Support: Companies still need visibility into supplier emissions and risks - Greenly helps streamline data collection and reporting.
- Global Regulatory Alignment: Beyond EU rules, investors and stakeholders expect transparency. Greenly’s platform aligns with ISSB and other international frameworks.
- Actionable Sustainability Insights: Whether reporting requirements shift or remain unchanged, Greenly helps businesses proactively reduce emissions, improve efficiency, and strengthen ESG performance.
Sustainability isn’t just about compliance - it’s a competitive advantage. Get in touch with Greenly today to find out more.
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