Omnibus Proposal Narrows CSRD Scope—But the ESG Clock Is Still Ticking
The European Commission’s proposed threshold change may reduce compliance pressure, but proactive ESG reporting remains a strategic advantage for businesses of all sizes.
The European Commission’s Omnibus Proposal aims to simplify sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). By raising the reporting threshold to companies with over 1,000 employees, it significantly reduces the number of affected businesses. While this might seem like a reason to delay ESG reporting efforts, businesses—including SMEs—should consider staying ahead of the curve rather than falling behind.