Omnibus 2026: the new European ESG map

The Omnibus I package has substantially redrawn the ESG regulatory landscape in Europe. Around 90% of the companies originally affected fall outside the mandatory scope of the CSRD. The CSDDD thresholds go up. The ESRS are simplified. The deadlines move back.

For many sustainability teams the question is immediate: are we still in scope or not? And if we are not, what do we do with the work we have already done?

This guide answers those questions clearly. It explains exactly what changes in each piece of legislation, who remains within the mandatory scope, what the real deadlines are and what falling outside actually means, because falling outside the regulation does not mean falling outside market pressure.

This guide is for you if:

• Your company was within the scope of the CSRD and you are not sure whether it still is under the new thresholds
• You have to explain to your leadership what the Omnibus means for your company and what decisions need to be taken
• You manage ESG data and need to know which specific obligations change and which stay
• Your company falls below the new thresholds but has investors, clients or banks that still ask for sustainability data
• You want to understand the real timeline: when each change applies and what you need to have ready

What you will find in this guide:

• What the Omnibus I package is and which rules it amends
• The new CSRD thresholds and how many companies drop out of scope
• What changes in the ESRS: what stays, what disappears and what is simplified
• The new scope of the CSDDD: thresholds, obligations that fall away and revised deadlines
• How the EU Taxonomy looks under the new application criteria
• The full calendar with the key dates
• What it means to be outside the mandatory scope, and why the market does not move at the regulator's pace

For a quick overview, see our glossary definitions of CSRD and CSDDD.

At Manglai we help you work out whether your company is still in scope and keep your ESG data in order, inside or outside the new perimeter:

• An environmental obligations test to find out in minutes whether your company is still within the scope of the CSRD or the CSDDD after the Omnibus
• Carbon footprint using GHG Protocol and ISO 14064 methodology, ready to report or to share with investors and clients
• Full traceability of every data point so that any external assurance has documentary backing
• Continuous monitoring so you can anticipate the next regulatory changes without starting from scratch

Download the free guide and understand what the Omnibus means for your company.