CSRD Update & Omnibus package: Relief or red alert for small and medium-sized enterprises?

BI2run - CSRD Omnibus 2026

Did you hear the breaking news from Brussels? In a cloak-and-dagger operation, the EU Council and Parliament agreed on the so-called “Omnibus Package.” At first glance, it looks like a huge relief. But before you shred your ESG files, we need to talk.

Nothing is changing the market as much as the regulations from Brussels. For many small and medium-sized businesses, the uncertainty was great. Now the cards are on the table. We have analyzed the decisions made that night and will show you what the fine print means for your business.

The CSRD update in detail: The new thresholds in the omnibus package

Let’s start with the good news: The EU is significantly raising the thresholds. The goal is clear – to reduce bureaucracy. The preliminary agreement provides for the following adjustments:

  • CSRD (reporting obligation): The bar is being raised significantly. In future, companies with 1,000 or more employees (FTE) and EUR 450 million in revenue will be affected. Financial holding companies are exempt.
  • CSDDD (supply chains): Here, the directive only applies to companies with 5,000 or more employees and EUR 1.5 billion in revenue.

In plain language, this means that around 90% of the companies originally targeted will fall outside the direct scope of application.

👉 Are you unsure whether you fall below the new thresholds or are just above them?
Let’s check this together before you spend unnecessary time researching. Get in touch here.

BI2run - Diskussion Mitarbeiter

CSDDD & supply chain: Why small and medium-sized enterprises are still affected

Now comes the big “but.” Just because you don’t have to send a report to the EU doesn’t mean you’re off the hook.

Your customers—the big players who exceed the new thresholds—are still obligated. They have to examine their chain of activities and assess risks. And who is part of this chain? That’s right: you.

The VSME standard as your strategic shield

To prevent you from drowning in a sea of individual Excel lists from your major customers, politicians have built in a kind of “airbag”: in the future, requests to SMEs should be based on the VSME standard (Voluntary SME Standard). In addition, the EU Commission will provide a digital platform with templates.

For you, this means you have to be able to deliver. No longer on an epic scale, but in a standardized and precise manner. Anyone who is “naked” here will quickly be kicked out of the supplier pool.

ESG consulting for SMEs: Opportunity instead of bureaucratic frustration

One detail is often overlooked in the headlines: the review clauses. Politicians have left open the option of adjusting the thresholds and liability issues again in the future. Although civil liability has (fortunately!) been removed for the time being, the creation of climate transition plans will become mandatory.

Our expert advice: Consider the current situation a “grace period.” Use the time to strategically position yourself instead of making mistakes later under time pressure. Solid ESG consulting for SMEs starts right here: We turn this mandatory exercise into one of the strongest selling points in B2B sales.

👉 Do you want to position your company pragmatically and securely now, without getting bogged down in bureaucratic chaos? That’s exactly why we developed our all-inclusive package. We’ll get you ready for the VSME standard and prepare you for inquiries from your customers. Get the offer now.

BI2run - Whiteboard Diskussion

The roadmap: What happens next

The process is in its final stages, but there are still a few hurdles to overcome. Here are the dates you should mark in your calendar:

  • December 10: Approval by the Committee of Permanent Representatives.
  • December 11: Approval by the Parliament’s Legal Affairs Committee.
  • December 16: Final vote in plenary.

Conclusion on the omnibus package: Act instead of react

Politicians have loosened the reins somewhat, but the direction remains clear: transparency is becoming currency. Those who are prepared will have less stress and better cards to play with their customers.

Our offer: Your ESG lifeline

Don’t feel like wading through paragraphs of text? You don’t have to. We offer a comprehensive, worry-free package specifically for small and medium-sized businesses:

✅ Strategic consulting: We clarify your status quo and identify gaps.
✅ Practical workshops: We get your team ready for VSME & Co.
✅ Implementation: We ensure that you shine in front of customers and can respond confidently.

Let’s work together to ensure that you can look to the future with confidence. Whether it’s consulting or workshops – we’ll meet you where you are right now.

Interested in a no-obligation exchange? Yes, I want to learn more.

Share article:

LinkedIn
WhatsApp
Facebook
Email

More articles

Any questions? Our experts look forward to your call!