How does the Omnibus Package affect CSRD and what does it mean for your company?

April 2, 2025 · #ESG · 4 minutes of reading

The European Union (EU) maintains its leadership in sustainability and ESG management at a global level. All companies operating in the member states must meet the strictest non-financial reporting, governance and environmental standards, pillars of the ESG framework. The Draghi 2024 Report warned about the complexity of regulations such as the Corporate Sustainability Reporting Directive (CSRD) and their impact on business competitiveness.

Within the framework of the EU Competitiveness Compass, the European Commission launched the Omnibus Package on February 26, 2025. This measure simplifies the CSRD, reducing administrative burdens without jeopardizing the sustainable transition of the business fabric.

Omnibus package and CSRD: less bureaucracy, greater efficiency

The Omnibus Package , presented under the umbrella of the EU Competitiveness Compass and announced after the November 2024 European Council, seeks to simplify corporate sustainability regulations. This first legislative package alleviates bureaucratic pressure without compromising ESG principles, integrating regulations such as the CSRD, the Due Diligence Directive (CSDDDD) and the EU Taxonomy.

What’s New in the CSRD Omnibus Package?

The following are the key reforms affecting the CSRD, as approved in Omnibus:

Although CSRD initially covered the bulk of the productive fabric, the Omnibus Package reduces the scope by more than 80%. Only companies with more than 1,000 employees and 50 million euros in turnover will be subject to the regulations.

In the case of non-EU companies, they must comply with the CSRD only if they generate more than €450 million in revenues within the territory of the Union.

The CSRD reports, which were to start in 2026, are postponed by 2 years, i.e., they will start in 2028.

In order to ensure the competitiveness of EU companies, it is ensured that non-financial reporting does not result in burdens for SMEs in the value chain of large companies.

Listed SMEs will no longer be required to submit sustainability reports on a mandatory basis, and the Enterprise Sustainability Reporting Standards (ESRS) will be subject to review.

Benefits of CSRD compliance

In addition to being a legal obligation, it also offers a number of advantages for companies that choose to take a proactive approach to sustainability. Here are some of the most salient benefits :

Improved transparency and trust. Companies that comply with CSRD standards demonstrate a real commitment to sustainability. This commitment translates into greater trust on the part of investors, customers and other stakeholders.

Access to new markets and ESG financing. Compliance with regulations facilitates access to funds aligned with sustainable criteria.

Optimization of operational efficiency. The path to sustainability entails greater efficiency in the use of resources (such as energy, water and materials) and a reduction in long-term costs.

Compliance with regulatory and social expectations. The CSRD also responds to society’s growing demand for environmentally and community responsible companies. It is therefore a real opportunity to position companies as leaders in sustainability.

Are satellite data the new source of reference information for CSRD compliance?

While it is true that Scope 1 and 2 of the CSRD are related to the calculation and traceability of emissions within the organization, Scope 3 proposes a framework with greater abstraction which, consequently, makes it more difficult to obtain data. In this regard, challenges such as measuring climate risks or the impact of operations on biodiversity stand out.

Agforest proposes the application of satellite data as an indispensable source of information for measuring these diffuse impacts. Combining the information provided by sensors located 1,000 kilometers from the ground, together with artificial intelligence (AI) models and satellite data analysis can help to report realistically on what is happening in the operating environment. The following are metrics that could make a difference in this paradigm shift:

Carbon sequestration: diagnosis of vegetation health and photosynthetic activity through the extraction of satellite indices.
Physical risks: georeferencing of assets and precise analysis of the risks to which they are exposed (landslides, subsidence, flooding, fire, etc.).
Social impact: correlation between the Human Development Index (HDI) and the socioeconomic level surrounding the production centers to determine the company’s capacity for action in its operating environment.
Deforestation: monitoring of deforestation in time series, extracting the number of trees felled and/or planted in the last five years.

At Agforest, we are committed to R&D&I applied to sustainability. We apply an innovative approach through satellite data processing with artificial intelligence (AI) and geospatial data science to help organizations achieve the new European ESG standards.