Senior People Partner

July 27, 2026

CSRD after Omnibus I: A Practical Guide for Second-Wave Companies

Omnibus I has significantly changed the CSRD landscape. Many companies originally preparing for the second reporting wave now need to reassess whether they remain directly in scope, are only indirectly affected, or are currently outside the reporting obligation.This guide provides a practical overview of the revised thresholds, timelines, and reporting requirements. It also outlines the steps companies should take now to prepare their governance, double materiality assessment, sustainability data, and assurance processes.What you will learnHow to determine whether your company remains in scopeWhat Omnibus I changed regarding thresholds, timing, and the ESRSWhat double materiality and limited assurance require in practiceHow to map data sources, responsibilities, and evidenceHow to create a repeatable and scalable annual reporting process