Saskia says:“ By shifting away from one-size-fits-all requirements, the Directive still maintains accountability where it matters most. Larger companies responsible for the bulk of emissions and equipped with greater resources remain within scope. In contrast, SMEs, which account for a smaller share of emissions, get space to innovate and adapt.”
CSRD The proposed changes would reduce the number of companies required to report under the CSRD by about 80 %. New thresholds would primarily apply to companies with more than 1,000 employees and either a turnover above € 50m( US $ 58.4m) or balance sheet total above € 25m( US $ 29.2m).
Non-EU parent companies must now have at least € 450m( US $ 526m) in EU turnover and a significant presence in the area to fall under CSRD requirements.
Its postponement, or“ stop-theclock”, mechanism also delays reporting deadlines for companies in waves two and three by two years to 2028. This mechanism has been approved outside of the wider omnibus proposition.
CSDDD Implementation timelines for the CSDDD have also been delayed, giving member states until July 2027 to transpose it into national law and the first group of large companies set for compliance in July 2028.
92 August 2025