March 2026
CSRD Omnibus Update 2026: ESRS Simplification & What Companies Must Do Now
The CSRD Omnibus update (Omnibus I) update and EFRAG’s ESRS simplification are reshaping sustainability reporting in Europe and beyond. While regulatory requirements have been streamlined, CSRD disclosure obligations remain firmly in place. This article explains what has changed, what remains unchanged (including double materiality), and how companies can turn simplification into a strategic advantage.