INFOGRAPHIC | 5 MINUTE READ
Navigating the EU CSRD: 2026 Omnibus Update
The Corporate Sustainability Reporting Directive (CSRD) marks a significant shift in how organizations report on sustainability, risk and performance.
What was once largely voluntary disclosure under previous frameworks has now become a standardized, regulated and auditable process. For many organizations, this introduces new challenges around data, governance and cross-functional coordination.
This guide outlines:
- The updated timeline & reporting requirements
- Explanation of general disclosures
- CSRD digitalization considerations and benefits
New CSRD Scope and Timeline Post Omnibus I
The CSRD has undergone significant updates, especially following the 2026 Omnibus I package, which revised both scope and timing. The directive now applies more narrowly than originally proposed. Most organizations in scope must meet the following criteria:
- More than 1,000 employees, and
- More than €450 million in annual turnover
The rollout has been phased into separate waves, with some timelines delayed under the Omnibus update:
| Wave | Companies in scope | First reporting FY | First report published |
| Wave 1 | Existing NFRD large public-interest entities. “Quick Fix” reliefs apply | FY 2024 | 2025 |
| Wave 2 | Large companies >1,000 employees AND >€450M turnover | FY 2027 | 2028 |
| Wave 3 | Certain non-EU parent companies | FY 2028 | 2029 |
What Does The CSRD Require? ESRS and Double Materiality
At the core of CSRD are the European Sustainability Reporting Standards (ESRS), which define what organizations must disclose and how. The framework includes 12 standards across environmental, social and governance pillars, along with two cross-cutting standards for general requirements and disclosures.
These standards require organizations to report on a wide range of topics, including:
- Climate-related impacts, emissions and transition plans
- Pollution, water use and biodiversity impact
- Workforce health, safety and wellbeing
- Governance, ethics and business conduct
The CSRD also introduces the requirement for double materiality, meaning organizations must assess both:
- How sustainability issues impact financial performance
- How operations impact society and the environment
Data, Technology and Reporting Complexity
One of the most significant challenges with CSRD is managing data. Organizations must gather, validate and report large volumes of ESG data across their operations and value chain. This includes both qualitative disclosures and quantitative metrics such as emissions, safety performance and governance indicators.
A practical starting point for CSRD reporting includes:
- Identifying which standards and metrics apply based on materiality
- Aligning stakeholders across departments early in the process
- Mapping existing data sources and identifying gaps
- Establishing governance structures for data collection and reporting
- Integrating ESG into existing EHS and business processes
How Does Evotix Help Organizations Meet CSRD Requirements?
| CSRD Requirement | Evotix Capability |
| Double Materiality | Materiality Assessment |
| ESRS E1 Climate | Emissions Management |
| ESRS E2 Pollution | Environmental Management |
| ESRS E3 Water | Permit Management |
| ESRS E5 Circular Economy | Waste & Supplier Management |
| ESRS S1 Workers | Health & Safety |
| ESRS S2 Value Chain Workers | Contractor & Supplier Management |
| ESRS G1 Governance | Permit, Obligations & Risk Management |
Want to learn more?
Grab your copy of our free CSRD disclosure guide.
