The European Commission’s Omnibus proposal is set to reshape sustainable finance regulations and corporate due diligence. With potential changes to the Corporate Sustainability Reporting Directive (CSRD) and a delay for Wave 2 & 3 companies until 2028, businesses must prepare for multiple scenarios.

What does this mean for you?

⬆️ Raised CSRD reporting thresholds
🍃 Reduced data collection from the value chain
🚫 No sector-specific standards
⏱️ Possible delays—but also risks of costly momentum loss

So, how should you react? A “wait and see” approach may seem tempting, but finding a balanced strategy—focusing on quantitative ESG data and competitive advantages—will ensure your company remains resilient and ahead of the curve.

📥 Download our full insights document to explore the potential scenarios and best strategic responses.