{"id":22421,"date":"2025-03-31T12:11:50","date_gmt":"2025-03-31T10:11:50","guid":{"rendered":"https:\/\/www.ng-audit.fr\/blog\/non-categorise\/omnibus-i-com-2025-81\/"},"modified":"2026-04-14T18:41:18","modified_gmt":"2026-04-14T16:41:18","slug":"omnibus-i-com-2025-81","status":"publish","type":"post","link":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/","title":{"rendered":"OMNIBUS I \u2013 COM (2025) 81"},"content":{"rendered":"

On February 26, the European Commission presented a roadmap aimed at simplifying the texts of the European Green Deal. The objective is to reduce administrative burdens by 25% by 2029 (35% for SMEs)<\/strong> by easing reporting obligations while maintaining sustainability goals. <\/p>\n

Main Amendments<\/h2>\n

CSRD<\/h4>\n

80% reduction in the number of companies subject to sustainability reporting.<\/strong><\/p>\n

    \n
  • New criteria : more than 1,000 employees, turnover > \u20ac50M or balance sheet > \u20ac25M.<\/em><\/li>\n
  • Restriction of data requests<\/strong> to value chain companies not covered by the CSRD. Companies subject to the CSRD may only require<\/strong> from their suppliers data that complies with the VSME standard,<\/strong> except for certain sector-specific sustainability information. <\/li>\n
  • Application of reporting obligations to non-European groups<\/strong> generating \u20ac450M in Europe and to their European subsidiaries<\/strong> or branches<\/strong> reaching \u20ac50M.<\/li>\n
  • Establishment of a voluntary standard<\/strong> (VSME) for out-of-scope SMEs, promoting optional disclosure.<\/li>\n
  • Removal<\/strong> of future sector-specific standards<\/strong> and simplification of existing ESRS<\/strong>, by reducing the number of mandatory data points and prioritizing quantitative data.<\/li>\n
  • Limitation<\/strong> of the collective responsibility<\/strong> of management bodies<\/strong> regarding the digitization of the report upon its publication in a single electronic format, including digital tagging.<\/li>\n
  • Two-year<\/strong> postponement<\/strong> (until 2028) of reporting obligations<\/strong> for certain companies and listed SMEs.<\/li>\n
  • Elimination<\/strong> of any potential reasonable assurance requirement.<\/strong> Adoption in 2026 of targeted assurance guidelines, replacing a binding regulatory framework.<\/li>\n<\/ul>\n

     <\/p>\n

    CSDDD<\/h4>\n
      \n
    • Monitoring<\/strong> limited<\/strong> to direct<\/strong> suppliers and subcontractors, thereby reducing the scope of control and ESG compliance requirements.<\/li>\n
    • Reduction<\/strong> in the frequency of compliance assessments<\/strong> (every 5 years<\/strong>, except in the event of a change of supplier, environmental incident, or serious report requiring an early reassessment).<\/li>\n
    • Restriction<\/strong> of information requests to SMEs and mid-caps<\/strong> in value chain mapping by large companies to avoid the feared “trickle-down” effect.<\/strong><\/li>\n
    • Limitation of the concept of “stakeholders” to workers, representatives, and directly affected persons or communities,<\/strong> with consultation restricted<\/strong> to the relevant stage of the ongoing due diligence process.<\/li>\n
    • Removal of the obligation to implement climate plans<\/strong>; only the mention of their adoption is maintained.<\/li>\n
    • Removal<\/strong> of the review clause<\/strong> that would eventually allow for the inclusion of financial services.<\/li>\n
    • Member State discretion<\/strong> to define civil liability<\/strong> rules and decide on possible remedies<\/strong> without an obligation for unions and NGOs to initiate actions.<\/li>\n
    • Removal of the obligation to terminate business relationships<\/strong> with a commercial partner involved<\/strong> in a violation.<\/li>\n
    • Removal<\/strong> of the cap on fines<\/strong> at 5% of global turnover.<\/strong> <\/strong><\/li>\n
    • One-year postponement<\/strong> (2028) of due diligence requirements for large companies and bringing forward the guidelines by one year<\/strong> (to July 2026).<\/li>\n<\/ul>\n

       <\/p>\n

      Green Taxonomy<\/h4>\n
        \n
      • Easing of EU taxonomy reporting obligations, which will be limited<\/strong> to companies with more than 1,000 employees and \u20ac450M in turnover<\/em>, and will remain optional<\/strong> for others.<\/li>\n
      • Introduction of a voluntary opt-in regime<\/strong> for large companies with more than 1,000 employees,<\/em> with either a turnover exceeding \u20ac50 million<\/em> or a total balance sheet exceeding \u20ac25 million,<\/em> and whose net turnover does not exceed \u20ac450 million.<\/em><\/li>\n
      • Publication<\/strong> of turnover and Capital Expenditure (CapEx<\/strong>) KPIs, with the option to disclose<\/strong> Operating Expenditure (OpEx<\/strong>) KPIs by companies claiming partial<\/strong> or total alignment<\/strong> of their activities.<\/li>\n
      • Removal of compliance costs<\/strong> for companies not reporting sustainable activities, offering more flexibility<\/strong> to report activities according to certain technical criteria.<\/li>\n<\/ul>\n

        Implementation<\/h2>\n
          \n
        • Deadline for transposition<\/strong> by Member States : 12 months<\/strong> after entry into force.<\/li>\n
        • Two-year<\/strong> postponement<\/strong> of the application of CSRD reporting obligations for large companies<\/strong> and listed SMEs.<\/strong><\/li>\n
        • Proposal to postpone by one year<\/strong> the application of due diligence<\/strong> for large companies (to July 26, 2028) and to bring forward the adoption of guidelines<\/strong> to July 2026.<\/li>\n
        • Regarding monitoring and evaluation, the Commission will publish an evaluation report<\/strong> on implementation by 2029 for the CSRD and 2030 for the CSDDD.<\/li>\n<\/ul>\n

          Next steps<\/h2>\n

          Following the approval of the so-called “Stop the Clock”<\/strong> mechanism by the European Parliament on April 3, 2025, and formal validation by the European Council possibly in the coming days, <\/span>the entry into force of the CSRD<\/strong> is postponed by two years<\/strong> for the first companies concerned, while the CSDDD<\/strong> is delayed by one year.<\/strong> Parliamentary discussions continue regarding the CSRD, its scope, reporting, and due diligence<\/strong>, with a legislative revision expected by October 2025<\/strong>.<\/span><\/p>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          On February 26, the European Commission presented a roadmap aimed at simplifying the texts of the European Green Deal. The objective is to reduce administrative burdens by 25% by 2029 (35% for SMEs) by easing reporting obligations while maintaining sustainability goals. Main Amendments CSRD 80% reduction in the number of companies subject to sustainability reporting.<\/p>\n","protected":false},"author":2,"featured_media":22304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[205],"tags":[235,231],"class_list":["post-22421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analysis","tag-csrd-audit","tag-sustainability-report-csr-csrd"],"yoast_head":"\nOMNIBUS I \u2013 COM (2025) 81<\/title>\n<meta name=\"description\" content=\"Would you like to learn more about the proposed directive amending the directives on auditing, CSRD, and CSDDD ? Discover our dedicated article on this subject !\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OMNIBUS I \u2013 COM (2025) 81\" \/>\n<meta property=\"og:description\" content=\"Would you like to learn more about the proposed directive amending the directives on auditing, CSRD, and CSDDD ? Discover our dedicated article on this subject !\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/\" \/>\n<meta property=\"og:site_name\" content=\"NG\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-31T10:11:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-14T16:41:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/03\/nature-reserve-6734182-1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mathilde Caplier\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/\"},\"author\":{\"name\":\"Mathilde Caplier\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/#\\\/schema\\\/person\\\/6310c00106b857836a1e1a4732e57686\"},\"headline\":\"OMNIBUS I \u2013 COM (2025) 81\",\"datePublished\":\"2025-03-31T10:11:50+00:00\",\"dateModified\":\"2026-04-14T16:41:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/\"},\"wordCount\":666,\"image\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ng-audit.fr\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/nature-reserve-6734182-1280.jpg\",\"keywords\":[\"CSRD Audit\",\"Sustainability Report (CSR\\\/CSRD)\"],\"articleSection\":[\"Analysis\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/\",\"url\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/\",\"name\":\"OMNIBUS I \u2013 COM (2025) 81\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ng-audit.fr\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/nature-reserve-6734182-1280.jpg\",\"datePublished\":\"2025-03-31T10:11:50+00:00\",\"dateModified\":\"2026-04-14T16:41:18+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/#\\\/schema\\\/person\\\/6310c00106b857836a1e1a4732e57686\"},\"description\":\"Would you like to learn more about the proposed directive amending the directives on auditing, CSRD, and CSDDD ? Discover our dedicated article on this subject !\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.ng-audit.fr\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/nature-reserve-6734182-1280.jpg\",\"contentUrl\":\"https:\\\/\\\/www.ng-audit.fr\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/nature-reserve-6734182-1280.jpg\",\"width\":1280,\"height\":853,\"caption\":\"green, talk\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/blog\\\/analysis\\\/omnibus-i-com-2025-81\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"OMNIBUS I \u2013 COM (2025) 81\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/\",\"name\":\"NG\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ng-audit.fr\\\/en\\\/#\\\/schema\\\/person\\\/6310c00106b857836a1e1a4732e57686\",\"name\":\"Mathilde Caplier\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1a15a692ba4ee5235b4f924ccfd7243b44c00387832ed44dafdadd74bcb414a5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1a15a692ba4ee5235b4f924ccfd7243b44c00387832ed44dafdadd74bcb414a5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1a15a692ba4ee5235b4f924ccfd7243b44c00387832ed44dafdadd74bcb414a5?s=96&d=mm&r=g\",\"caption\":\"Mathilde Caplier\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"OMNIBUS I \u2013 COM (2025) 81","description":"Would you like to learn more about the proposed directive amending the directives on auditing, CSRD, and CSDDD ? Discover our dedicated article on this subject !","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/","og_locale":"en_US","og_type":"article","og_title":"OMNIBUS I \u2013 COM (2025) 81","og_description":"Would you like to learn more about the proposed directive amending the directives on auditing, CSRD, and CSDDD ? Discover our dedicated article on this subject !","og_url":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/","og_site_name":"NG","article_published_time":"2025-03-31T10:11:50+00:00","article_modified_time":"2026-04-14T16:41:18+00:00","og_image":[{"width":1280,"height":853,"url":"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/03\/nature-reserve-6734182-1280.jpg","type":"image\/jpeg"}],"author":"Mathilde Caplier","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#article","isPartOf":{"@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/"},"author":{"name":"Mathilde Caplier","@id":"https:\/\/www.ng-audit.fr\/en\/#\/schema\/person\/6310c00106b857836a1e1a4732e57686"},"headline":"OMNIBUS I \u2013 COM (2025) 81","datePublished":"2025-03-31T10:11:50+00:00","dateModified":"2026-04-14T16:41:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/"},"wordCount":666,"image":{"@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/03\/nature-reserve-6734182-1280.jpg","keywords":["CSRD Audit","Sustainability Report (CSR\/CSRD)"],"articleSection":["Analysis"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/","url":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/","name":"OMNIBUS I \u2013 COM (2025) 81","isPartOf":{"@id":"https:\/\/www.ng-audit.fr\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#primaryimage"},"image":{"@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/03\/nature-reserve-6734182-1280.jpg","datePublished":"2025-03-31T10:11:50+00:00","dateModified":"2026-04-14T16:41:18+00:00","author":{"@id":"https:\/\/www.ng-audit.fr\/en\/#\/schema\/person\/6310c00106b857836a1e1a4732e57686"},"description":"Would you like to learn more about the proposed directive amending the directives on auditing, CSRD, and CSDDD ? Discover our dedicated article on this subject !","breadcrumb":{"@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#primaryimage","url":"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/03\/nature-reserve-6734182-1280.jpg","contentUrl":"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/03\/nature-reserve-6734182-1280.jpg","width":1280,"height":853,"caption":"green, talk"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ng-audit.fr\/en\/blog\/analysis\/omnibus-i-com-2025-81\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.ng-audit.fr\/en\/"},{"@type":"ListItem","position":2,"name":"OMNIBUS I \u2013 COM (2025) 81"}]},{"@type":"WebSite","@id":"https:\/\/www.ng-audit.fr\/en\/#website","url":"https:\/\/www.ng-audit.fr\/en\/","name":"NG","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ng-audit.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.ng-audit.fr\/en\/#\/schema\/person\/6310c00106b857836a1e1a4732e57686","name":"Mathilde Caplier","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/1a15a692ba4ee5235b4f924ccfd7243b44c00387832ed44dafdadd74bcb414a5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1a15a692ba4ee5235b4f924ccfd7243b44c00387832ed44dafdadd74bcb414a5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1a15a692ba4ee5235b4f924ccfd7243b44c00387832ed44dafdadd74bcb414a5?s=96&d=mm&r=g","caption":"Mathilde Caplier"}}]}},"_links":{"self":[{"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/posts\/22421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/comments?post=22421"}],"version-history":[{"count":1,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/posts\/22421\/revisions"}],"predecessor-version":[{"id":22721,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/posts\/22421\/revisions\/22721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/media\/22304"}],"wp:attachment":[{"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/media?parent=22421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/categories?post=22421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ng-audit.fr\/en\/wp-json\/wp\/v2\/tags?post=22421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}