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CSRD Before vs. After Omnibus: Thresholds, Datapoints, and Timelines at a Glance

The CSRD has been rewritten mid-course. The Omnibus Simplification Package has raised the bar for entry, trimmed the datapoint load, and reshuffled reporting timelines. Double Materiality and core governance remain firmly in place. This infographic maps the original directive against the post-Omnibus rules, so finance and sustainability teams can see exactly who still reports, what they report, and when.

This Infographic Covers:

  • The Omnibus in Three Numbers: Captures the headline shift at a glance. Roughly 80% of previously in-scope companies are now excluded, there are about 61% fewer mandatory ESRS datapoints, and the new threshold is 1,000 employees plus €450M turnover.
  • Thresholds, Side by Side: Compares the old and new scope criteria for EU and non-EU companies. It also covers the exemption for listed SMEs and financial holding entities, and the new “shielded undertaking” status that caps value-chain data requests at the VSME level.
  • What Changed, What Didn’t: A category-by-category breakdown of how CSRD reporting has shifted. It covers data points and sector standards, transition plans, social and biodiversity disclosures, assurance levels, and revised timelines across all four reporting waves.
  • What It Means for Your Business: Explains why Double Materiality is still the mandatory first step for in-scope companies. It also shows why exempt suppliers will still receive ESG data requests from large clients, and how to use the Wave 2 delay to strengthen data governance and audit readiness.

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