Published on July 30, 2025

Get the latest on CSRD compliance — including the most recent Omnibus amendments.

UPDATED DECEMBER 2025

Since January 2024, the EU’s Corporate Sustainability Reporting Directive (CSRD) has reshaped how companies disclose their ESG performance. Now, with the Omnibus I package and the latest updates from December 2025, the reporting landscape continues to evolve.

The latest amendments bring significant changes, including revised scope thresholds, updated timelines, and a major simplification of the ESRS. Stay informed and ensure your business is on the right track for compliance.

What’s inside the CSRD fact sheet?

Why the CSRD matters: Discover how reliable, comparable sustainability data has become a market imperative.
Scope redefined: Find out about the new CSRD scope thresholds of >1,000 employees and >€450M net turnover, and the removal of listed SMEs from the scope.
Updated timelines: Learn about the revised reporting timelines, with Wave 2 now starting in 2027 and Wave 3 in 2028.
ESRS evolution & relief: Get the details on the ESRS simplification, with a 50% reduction in mandatory data points, and the 'quick-fix' relief for Wave 1 reporters.
Double materiality essentials: Understand the core principle of double materiality and how the revised ESRS are making it easier to apply.
Practical resources: Access curated white papers, data sheets, webinars, and blogs to guide you through your CSRD journey.

Stay ahead of the curve with all ten facts. Get your copy today.