Brussels – On April 3, 2025, the European Union took a significant step with the so-called “Omnibus Proposal” amending the Corporate Sustainability Reporting Directive (CSRD). The European Parliament approved the postponement of reporting obligations, following the green light from the Council of the EU in March. It’s now official: the sustainability reporting requirements will take effect later than originally planned.
Specifically, the reporting obligation has been postponed by two years. Companies that were previously required to begin reporting in 2026 now have until 2028. In addition, the thresholds have been adjusted – only companies with more than 1,000 employees and certain financial criteria will be affected moving forward.
The content requirements have also been streamlined: fewer data points, no sector-specific standards, reduced supply chain reporting obligations, and the continuation of limited assurance. The previously planned tightening of audit requirements has been put on hold.
“For many companies, this is a welcome relief – but also a wake-up call,” says Andreas Schiffleitner, our Product Manager for Sustainability Solutions. “A delay is not a cancellation. Now is the time to set the course for the future.”
As a provider of digital solutions for sustainability reporting, we see this decision as an opportunity: companies gain breathing room – but also a clear mandate for strategic preparation. The CSRD, along with the European Sustainability Reporting Standards (ESRS), remains a cornerstone of the EU’s sustainability legislation.
The adoption of the proposal is considered a formality, with the final legislative steps expected in the coming weeks.
Bottom line: While the regulatory pressure may ease in the short term, expectations for long-term transparency and sustainability remain high. Companies should seize this phase to establish the right structures, processes, and tools for future reporting.
