The European Commission’s Omnibus proposal is reshaping what businesses need to know—and do—when it comes to CSRD reporting.
To break it down, we hosted a live Q&A with experts Julien Denormandie and David Carlin who know the policy inside out. Now, we’ve pulled together some of the most important questions—and the answers that can help you stay ahead.
💬 Top audience questions, answered:
Will the 1,100 CSRD indicators be simplified? What’s the timeline?
→ The CSRD simplification process is underway. While details are still evolving, the aim is to reduce reporting complexity and focus more on quantitative indicators. The timeline depends on the legislative process, but updates are expected within the next phases of the ESRS revisions.
Are there specific indicators that will be removed or adjusted?
→ The exact list is still under discussion. The focus will likely shift toward less narratives and prioritizing indicators with the greatest impact on stakeholders and decision-making.
When we speak about 1,000 employees as a threshold for CSRD, is it for individual companies only or also for consolidated groups?
→ The 1,000-employee threshold also applies at a consolidated group level. Even if individual entities fall below the threshold, the entire group could still come into the CSRD’s scope if the consolidated numbers meet the criteria.
How should non-EU parent companies report if their EU subsidiaries fall out of CSRD scope?
→ Even if subsidiaries are no longer classified as large entities, parent companies may still need to report consolidated sustainability data—especially under third-country undertaking rules, the so-called “Wave 4”.
Will there be exceptions to the 1,000-employee threshold? What about specific sectors like aircraft leasing?
→ The Omnibus proposal is to remove the sector-specific standards.The same ESRS standard will apply to all companies above the relevant threshold. Businesses outside CSRD scope may still feel indirect pressure via investor expectations and value chain requirements.Those requirements should be limited to the VSME standard.
How will these changes impact supply chain risk assessments? Will they apply beyond tier 1?
→ Yes, they will. The CSRD encourages businesses to go beyond first-tier suppliers to assess risks across their full value chain—meaning transparency is no longer optional.
