The EU has finalized the Omnibus Simplification Package, introducing pivotal adjustments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).
We have updated our essential FAQ guide to reflect the final December 2025 agreement, distilling complex legal shifts into practical, actionable insights.
Download the updated guide to discover:
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The New Thresholds: A clear breakdown of who is in scope (and who is out) under the revised employee and turnover limits.
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Confirmed Timelines: Exactly when the CSDDD obligations kick in (July 2029) and how the "stop-the-clock" provision affects CSRD reporting.
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SME & Franchise Specifics: Answers on the "value chain cap" and exclusions for listed SMEs.
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Practical Roadmaps: How to leverage AI, Worker Voice tools, and risk-based mapping.
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