“My company is no longer covered by the CSRD.” True. But there is something you should know before you file the topic away.
What Omnibus I changed
On 26 February 2026 the EU published the Omnibus I Directive (2026/470). The headline everyone celebrated: the number of companies required to report on sustainability falls by 80–90%.
The new threshold: more than 1,000 employees and more than €450 million in turnover, for financial years starting on or after 1 January 2027.
If you are below it, you are no longer in scope. Breathe.
The “SME shield” and the VSME standards
Omnibus also introduces explicit protection for smaller companies: with fewer than 1,000 employees, you may refuse data requests that go beyond what the voluntary standards establish (VSME, expected in July 2026).
Because here is the fine print: your large customer is still in scope. And to produce their CSRD report they need data from their value chain. From you.
You can say no. But think it through.
What the law no longer requires, the market asks for anyway
- 🏦 Banks already request ESG information to renew credit lines.
- 📦 Large buyers already include sustainability clauses in their contracts.
- 🌍 Investment funds screen out suppliers without verifiable environmental data.
Not being legally obliged does not mean the market won’t ask. Regulation lowered the bar. The market is raising it.
Does your company already know what ESG data it will be asked for in the next 12 months?
At Equiora we help you prepare that answer — from the initial diagnosis to the data your value chain will demand. If you’d rather get ahead of it than react to it, let’s talk.
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