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CSRD relief coming? Why you should still focus on transparency

  • Team EIFFEL
CSRD reliefCSRD relief

The European Commission wants to ease sustainability rules for companies. On February 26, they presented a proposal -- the so-called 'Omnibus proposal' -- that would lighten the CSRD directive (Corporate Sustainability Reporting Directive), among other things. The new threshold values mean fewer companies fall under mandatory reporting and small publicly traded companies might even get exemptions. Good news? That depends on how you approach sustainability. At Team EIFFEL, we choose to look ahead, not lean back. That's why we continue reporting according to the current CSRD standard.

The concrete proposed changes

Easing the CSRD directive means fewer companies must report sustainability information. These are the key changes in the proposal:

  • Higher threshold for reporting obligation: Only companies with more than 1,000 employees and revenue of €50 million or a balance sheet total of €25 million must report by January 1, 2028. This was previously required for companies with 250 employees by January 1, 2026.
  • Exemption for small publicly traded companies: The reporting obligation is completely removed for them.
  • Limited chain requests: Companies may not ask chain partners with fewer than 1,000 employees for more than what'sstated in the voluntary standards for SMEs (VSME).
  • Less strict link to EU Taxonomy: Only companies with more than €450 million revenue must still demonstrate how sustainable their activities are within this legislation.
  • No sector-specific standards and no 'reasonable assurance': Companies don't need to prepare foradditional detailed reporting standards. The obligationremainslimitedtolimitedassurance.

While this is still only a proposal -- and the European Parliament and European Council still need to decide -- the expectation is that some form of relief will come.

Why is it smart to stay transparent?

Sustainability reporting isn'tjust about mandatory regulations. Companies that proactively work with ESG (Environment, Social and Governance) build their future resilience. These are 4 important reasons not to wait, but to focus on reliable ESG data:

  1. Better risk management
    Sustainability isn't just a moral or reputation issue -- it has direct financial and operational impact. Think stricter future legislation, fluctuating energy prices, and changing consumer expectations. A good ESG report helps companies better map and manage these risks.
  2. Growing demand from clients and financiers
    Suppliers, clients, and investors increasingly steer on sustainability. Companies that have their sustainability information well organized can respond faster to these demands and even benefit from competitive advantages. Think favorable financing terms and a strong position in government tenders.
  3. Better position in tight labor market
    Employees feel attracted to companies that anchor sustainability in their strategy. More professionals seek not just a job, but an employer with impact. An organization that transparently reports on ESG and truly contributes to a better world radiates future focus and credibility.
  4. Prevent greenwashing and stronger brand
    Consumers and regulators demand substantiated sustainability claims. Without reliable, verified data, you risk being accused of greenwashing. A strong sustainability report, supported by auditor statements, ensures credibility and helps companies score higher in benchmarks and ratings.

Team EIFFEL reports on 2025 anyway

Despite possible easing of the directive, Team EIFFEL chooses to report on 2025 according to the current CSRD. Why? Because we believe in transparency and impact. ESG is more than an obligation for us: it's a way to create value -- for our stakeholders and for society.

We focus on reliable and robust sustainability information, so we not only meet future laws and regulations, but also truly steer toward sustainability.

Transparency pays

Whether the Omnibus proposal gets adopted isn't certain yet. But one thing is clear: transparency pays. Companies that invest in ESG reporting now put themselves strategically ahead.

Curious how your organization can prepare? Team EIFFEL helps set up robust and future-proof sustainability reports. Contact Robin van Beusekom at rvbeusekom@eiffel.nl or +31 (0)6 - 265 645 83 to discuss the possibilities.