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CSRD & CSDDD Omnibus FAQ: The Final Deal Explained

February 11, 2026 EcoVadis EN

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:

  • The New Thresholds: A clear breakdown of who is in scope (and who is out) under the revised employee and turnover limits.

  • Confirmed Timelines: Exactly when the CSDDD obligations kick in (July 2029) and how the "stop-the-clock" provision affects CSRD reporting.

  • SME & Franchise Specifics: Answers on the "value chain cap" and exclusions for listed SMEs.

  • Practical Roadmaps: How to leverage AI, Worker Voice tools, and risk-based mapping.

About the Author

EcoVadis EN

EcoVadis is a purpose-driven company dedicated to embedding sustainability intelligence into every business decision worldwide. With global, trusted and actionable ratings, businesses of all sizes rely on EcoVadis’ detailed insights to comply with ESG regulations, reduce GHG emissions, and improve the sustainability performance of their business and value chain across 220 industries in 180 countries. Leaders like Johnson & Johnson, L’Oréal, Unilever, Bridgestone, BASF and JPMorgan are among 150,000+ businesses that use EcoVadis ratings, risk, and carbon management tools and e-learning platform to accelerate their journey toward resilience, sustainable growth and positive impact worldwide.

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