{"id":98864,"date":"2026-05-03T08:57:47","date_gmt":"2026-05-03T08:57:47","guid":{"rendered":"https:\/\/mybusinessfuture.com\/csrd-after-2026-eu-omnibus-who-still-reports-and-what-esrs-relief-means-for-smes\/"},"modified":"2026-06-10T14:00:15","modified_gmt":"2026-06-10T14:00:15","slug":"csrd-after-2026-eu-omnibus-who-still-reports-and-what-esrs-relief-means-for-smes","status":"publish","type":"post","link":"https:\/\/mybusinessfuture.com\/en\/csrd-after-2026-eu-omnibus-who-still-reports-and-what-esrs-relief-means-for-smes\/","title":{"rendered":"CSRD Post-2026: Reporting Changes and ESRS Relief for SMEs"},"content":{"rendered":"\n<p style=\"display:inline-block;background:#c0392b;color:#fff;padding:4px 14px;border-radius:20px;font-size:0.85em;margin-bottom:18px;\">7 Min. reading time<\/p>\n\n<p style=\"line-height:1.8;margin-bottom:20px;\"><strong>Since March 18, 2026, the Omnibus Amendment Directive (2026\/470) has been in force \u2013 and it has fundamentally reshaped the CSRD landscape for the Mittelstand. Around 80 percent of the originally obligated companies are now out. Who remains, which deadlines apply, and why the topic is not settled for the others: a sober overview.<\/strong><\/p>\n\n<div style=\"background:#202528;color:#fff;padding:32px 36px;margin:32px 0;border-radius:8px;\">\n<p style=\"margin:0 0 18px 0;font-size:0.95em;font-weight:800;text-transform:uppercase;letter-spacing:0.2em;color:#c0392b;border-bottom:2px solid rgba(192,57,43,0.25);padding-bottom:12px;\">Key Takeaways<\/p>\n<ul style=\"margin:0;padding-left:22px;color:rgba(255,255,255,0.92);line-height:1.6;\">\n<li style=\"margin-bottom:12px;color:rgba(255,255,255,0.92);\"><strong style=\"color:#c0392b;\">New Threshold:<\/strong> Only companies with more than 1,000 employees AND more than 450 million EUR in turnover are now required to report. Both criteria must be met simultaneously.<\/li>\n<li style=\"margin-bottom:12px;color:rgba(255,255,255,0.92);\"><strong style=\"color:#c0392b;\">50,000 becomes 5,000:<\/strong> The European Commission estimates that around 5,000 companies in the EU will remain directly obligated \u2013 instead of the original 50,000.<\/li>\n<li style=\"margin-bottom:12px;color:rgba(255,255,255,0.92);\"><strong style=\"color:#c0392b;\">Start date postponed:<\/strong> Obligated companies must only report from fiscal year 2027. Member states have until March 2027 for implementation.<\/li>\n<li style=\"color:rgba(255,255,255,0.92);\"><strong style=\"color:#c0392b;\">VSME as a bridge:<\/strong> For those relieved, the voluntary VSME standard comes into play \u2013 modular structure, EU-compliant, designed for supply chain pressure from the B2B environment.<\/li>\n<\/ul>\n<\/div>\n\n<p style=\"font-size:0.88em;color:#666;margin:20px 0 32px 0;border-top:1px solid #e5e5e5;border-bottom:1px solid #e5e5e5;padding:10px 0;\"><span style=\"color:#202528;font-weight:700;text-transform:uppercase;font-size:0.72em;letter-spacing:0.14em;margin-right:14px;\">Related<\/span><a href=\"https:\/\/mybusinessfuture.com\/en\/eu-digital-omnibus-in-trilogue-what-german-smes-need-to-know\/\" style=\"color:#333;text-decoration:underline;\">EU Omnibus and Mittelstand: What the trilogue means for regulatory burden<\/a>&nbsp;&nbsp;<span style=\"color:#ccc;\">\/<\/span>&nbsp;&nbsp;<a href=\"https:\/\/mybusinessfuture.com\/en\/csrd-data-model-2026-why-most-smes-underestimate-their-esg\/\" style=\"color:#333;text-decoration:underline;\">CSRD data model 2026: What Mittelstand companies now need to know about ESG reporting obligations<\/a><\/p>\n\n<h2 style=\"margin-top:64px;margin-bottom:20px;padding-top:16px;\">What happened on March 18, 2026 \u2013 and what didn&#8217;t<\/h2>\n<p style=\"line-height:1.8;margin-bottom:20px;\">Directive 2026\/470 was published in the EU Official Journal on February 26, 2026, and entered into force twenty days later. This sounds technical. What it means: The original CSRD architecture, which was supposed to capture large companies in waves from 2024 and the broader Mittelstand from 2026, was subsequently reduced to a significantly smaller target field.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">It&#8217;s not a complete rollback. The CSRD still exists, the ESRS standards (European Sustainability Reporting Standards) remain the framework. What has changed is the threshold. And it has risen significantly.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">What the amendment directive does not mean: a general rejection of sustainability reporting. Those who believe this risk having to start from scratch again in two years \u2013 this time under time pressure because customers and banks are asking, not because the authorities require it.<\/p>\n<h2 style=\"margin-top:64px;margin-bottom:20px;padding-top:16px;\">The New Threshold: 1,000 Employees and 450 Million Euros in Revenue<\/h2>\n<p style=\"line-height:1.8;margin-bottom:20px;\">The crucial change is the cumulative principle. Both criteria must be met simultaneously \u2013 more than 1,000 employees and more than 450 million EUR in annual revenue. Companies that meet only one of these two criteria do not fall under the direct obligation.<\/p>\n\n<div style=\"margin:32px 0;display:flex;flex-wrap:wrap;gap:0;border-radius:12px;overflow:hidden;border:1px solid #e0e0e0;\">\n<div style=\"flex:1.2;min-width:200px;background:#fff5f5;padding:28px 24px;\">\n<div style=\"font-size:0.7em;text-transform:uppercase;letter-spacing:2px;color:#c0392b;margin-bottom:12px;\">Originally Obligated<\/div>\n<div style=\"font-size:clamp(1.8em,6vw,2.8em);font-weight:800;color:#c0392b;line-height:1;\">~50,000<\/div>\n<div style=\"font-size:0.9em;margin-top:6px;color:#333;line-height:1.4;\">Companies across the EU under the old CSRD architecture<\/div>\n<\/div>\n<div style=\"flex:1;min-width:180px;background:#f8f9fa;padding:28px 24px;border-left:1px solid #e0e0e0;\">\n<div style=\"font-size:0.7em;text-transform:uppercase;letter-spacing:2px;color:#c0392b;margin-bottom:12px;\">Remaining After Omnibus<\/div>\n<div style=\"font-size:clamp(1.8em,6vw,2.8em);font-weight:800;color:#c0392b;line-height:1;\">~5,000<\/div>\n<div style=\"font-size:0.9em;margin-top:6px;color:#333;line-height:1.4;\">Directly obligated companies across the EU from FY 2027<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align:center;font-size:0.8em;color:#888;margin-top:4px;\">Source: European Commission, Directive 2026\/470<\/p>\n\n<p style=\"line-height:1.8;margin-bottom:20px;\">In Germany, this means: A manufacturing company with 800 employees and 600 million EUR in revenue is out. Similarly, a service provider with 1,500 employees but only 200 million EUR in revenue. Only those who exceed both thresholds remain obligated to report.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">For listed SMEs (Small and Midcaps), a separate regime applies. They do not fall under the general CSRD obligation, but may face indirect pressure from buyer or investor inquiries \u2013 this is where the VSME standard comes into play.<\/p>\n\n<h2 style=\"margin-top:64px;margin-bottom:20px;padding-top:16px;\">What the ESRS Relief Practically Means<\/h2>\n<p style=\"line-height:1.8;margin-bottom:20px;\">Parallel to the threshold increase, the EU Commission has revised the ESRS standards (European Sustainability Reporting Standards). The number of mandatory data points is set to decrease significantly. This is relevant for the remaining ~5,000 companies \u2013 but also for all those who report voluntarily or must supply supply chain data.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">Specifically: The original version of the ESRS contained over 1,000 data points. The revised draft, expected in summer 2026 as a delegated act, is set to significantly reduce this number. This reduces the IT and process effort for first-time reporters \u2013 and makes ESRS-compliant reporting more realistic without a dedicated sustainability department.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">What doesn&#8217;t change: the quality requirements. Those reporting in accordance with ESRS must provide verifiable data. &#8220;We have a sustainability strategy&#8221; is not enough \u2013 what&#8217;s required are Scope-1 and Scope-2 emissions with data basis, supply chain screenings, social policies with key performance indicators.<\/p>\n<h2 style=\"margin-top:64px;margin-bottom:20px;padding-top:16px;\">The VSME Standard: Voluntary, but not without consequences<\/h2>\n<p style=\"line-height:1.8;margin-bottom:20px;\">For companies below the new CSRD threshold, EFRAG (European Financial Reporting Advisory Group) has developed the VSME: Voluntary Sustainability Reporting Standard for SMEs. It is modularly structured &#8211; a basic module (key ESG metrics) and an extended module for companies with greater reporting ambitions or stronger supply chain pressure.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">The final version of the VSME as a delegated act is expected after the completion of the revised ESRS &#8211; likely autumn 2026. Until then, the existing EFRAG recommendation can be used as a framework. The EU Commission has already adopted a formal recommendation for the use of VSME in July 2025.<\/p>\n\n<div style=\"margin:36px 0;background:#fafafa;padding:32px 36px;border-radius:8px;\">\n<p style=\"margin:0 0 20px 0;font-size:0.9em;font-weight:700;text-transform:uppercase;letter-spacing:0.12em;color:#202528;\">VSME vs. ESRS: Who is it suitable for?<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:20px;\">\n<div style=\"flex:1;min-width:220px;\">\n<p style=\"font-weight:700;color:#c0392b;margin:0 0 10px 0;font-size:0.95em;\">ESRS (mandatory from FY 2027)<\/p>\n<ul style=\"margin:0;padding-left:18px;line-height:1.7;color:#333;font-size:0.92em;\">\n<li>More than 1,000 employees<\/li>\n<li>More than 450 million EUR revenue (cumulative)<\/li>\n<li>Full Double Materiality<\/li>\n<li>External verification requirement<\/li>\n<li>Mandatory XBRL tagging<\/li>\n<li>First reports from spring 2028<\/li>\n<\/ul>\n<\/div>\n<div style=\"flex:1;min-width:220px;\">\n<p style=\"font-weight:700;color:#202528;margin:0 0 10px 0;font-size:0.95em;\">VSME (voluntary, final from autumn 2026)<\/p>\n<ul style=\"margin:0;padding-left:18px;line-height:1.7;color:#333;font-size:0.92em;\">\n<li>For SMEs and midcaps below the CSRD threshold<\/li>\n<li>Modular structure (basic + extension)<\/li>\n<li>No requirement for Double Materiality<\/li>\n<li>No external verification requirement<\/li>\n<li>Still: EU-recognized methodology<\/li>\n<li>Ideal for supply chain reporting requests<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n<p style=\"line-height:1.8;margin-bottom:20px;\">Why is the VSME still relevant even though it&#8217;s voluntary? Because the pressure doesn&#8217;t only come from legislators. A Tier-1 supplier of a German automotive group that is itself CSRD-mandatory will ask its suppliers for Scope 3 data &#8211; CSRD requires this. The VSME offers these suppliers a structured, EU-compliant response option without ESRS complexity.<\/p>\n<h2 style=\"margin-top:64px;margin-bottom:20px;padding-top:16px;\">What to do now \u2013 depending on company size<\/h2>\n<p style=\"line-height:1.8;margin-bottom:20px;\">The relief about the omnibus is understandable. But drawing operational consequences from it is not trivial \u2013 because depending on the situation, there are very different answers.<\/p>\n\n<div style=\"margin:32px 0;\">\n<div style=\"background:#fff;border-radius:8px;overflow:hidden;border:1px solid #e0e0e0;\">\n<div style=\"background:#202528;padding:16px 22px;\">\n<p style=\"margin:0;font-weight:700;color:#fff;font-size:0.95em;\">Step 1: Threshold Check<\/p>\n<\/div>\n<div style=\"padding:20px 22px;border-bottom:1px solid #f0f0f0;\">\n<p style=\"line-height:1.8;margin:0;font-size:0.93em;color:#333;\">Check employee count AND revenue. Are both thresholds (1,000 employees \/ 450 million EUR) exceeded? If only one: direct CSRD obligation is lifted. Recording the decision basis is still recommended.<\/p>\n<\/div>\n<div style=\"background:#202528;padding:16px 22px;\">\n<p style=\"margin:0;font-weight:700;color:#fff;font-size:0.95em;\">Step 2: Supply Chain Scan<\/p>\n<\/div>\n<div style=\"padding:20px 22px;border-bottom:1px solid #f0f0f0;\">\n<p style=\"line-height:1.8;margin:0;font-size:0.93em;color:#333;\">Which customers and banks are already requesting ESG data? If Tier-1 customers are CSRD-obligated, supply chain questionnaires will follow. VSME preparation now begins to prevent emergency responses.<\/p>\n<\/div>\n<div style=\"background:#202528;padding:16px 22px;\">\n<p style=\"margin:0;font-weight:700;color:#fff;font-size:0.95em;\">Step 3: Build Data Foundation<\/p>\n<\/div>\n<div style=\"padding:20px 22px;border-bottom:1px solid #f0f0f0;\">\n<p style=\"line-height:1.8;margin:0;font-size:0.93em;color:#333;\">Scope 1 emissions (direct combustion, fleet, production) can be recorded today with reasonable effort. This makes sense regardless of the reporting obligation \u2013 energy costs, CO2 pricing, and insurance costs are developing accordingly.<\/p>\n<\/div>\n<div style=\"background:#202528;padding:16px 22px;\">\n<p style=\"margin:0;font-weight:700;color:#fff;font-size:0.95em;\">Step 4: Use VSME as an Orientation Framework<\/p>\n<\/div>\n<div style=\"padding:20px 22px;\">\n<p style=\"line-height:1.8;margin:0;font-size:0.93em;color:#333;\">The EFRAG recommendation is publicly available. The basic module of VSME includes around 40 key metrics \u2013 feasible for a 200-person operation without its own ESG team, if data maintenance is structured.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n<h2 style=\"margin-top:64px;margin-bottom:20px;padding-top:16px;\">The Questions the CEO Must Answer to the Shareholder<\/h2>\n<p style=\"line-height:1.8;margin-bottom:20px;\">The relief through the omnibus is real. But it has a characteristic that I know from experience: it creates the temptation to postpone the topic. &#8220;We are no longer obligated&#8221; sounds like an all-clear. It is not.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">The pressure now comes from the market, not from the legislature. Lenders want ESG data for interest rate decisions (ECB stress test requirements affect the banks that pass them on to their corporate customers). Large buyers need supply chain data for their own CSRD report. Insurance companies are calculating climate risks into commercial tariffs.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">So what has changed: the obligation is gone, the reason remains. Companies that start structured now \u2013 VSME basic module, Scope 1 collection, internal governance \u2013 will be in a better position in two years than those that in 2028 realize that their main customer suddenly needs data they don&#8217;t have.<\/p>\n<p style=\"line-height:1.8;margin-bottom:20px;\">This is not an empowerment phrase. This is a sober assessment from someone who has seen what happens when compliance requirements hit in the last quarter before the deadline.<\/p>\n<h2 style=\"padding-top:64px;margin-bottom:20px;\">Frequently Asked Questions<\/h2>\n<details style=\"border:1px solid #e9ecef;border-radius:6px;background:#f8f9fa;margin-bottom:8px;\"><summary style=\"padding:14px 18px;cursor:pointer;font-weight:600;\"><strong>Do companies with 800 employees and 500 million EUR in revenue have to report?<\/strong><\/summary><p style=\"padding:14px 20px 18px;color:#495057;line-height:1.7;\">No. Both thresholds must be met cumulatively. 800 employees are below the 1,000 threshold \u2013 therefore, the direct CSRD obligation does not apply, regardless of revenue. Indirect obligations through supply chains or creditors may still arise.<\/p><\/details>\n<details style=\"border:1px solid #e9ecef;border-radius:6px;background:#f8f9fa;margin-bottom:8px;\"><summary style=\"padding:14px 18px;cursor:pointer;font-weight:600;\"><strong>When must directly obligated companies report for the first time?<\/strong><\/summary><p style=\"padding:14px 20px 18px;color:#495057;line-height:1.7;\">The reporting obligation begins for remaining companies from the 2027 financial year. The first report will thus appear in spring 2028. Member states have until March 2027 to implement the directive into national law.<\/p><\/details>\n<details style=\"border:1px solid #e9ecef;border-radius:6px;background:#f8f9fa;margin-bottom:8px;\"><summary style=\"padding:14px 18px;cursor:pointer;font-weight:600;\"><strong>What is the difference between ESRS and VSME?<\/strong><\/summary><p style=\"padding:14px 20px 18px;color:#495057;line-height:1.7;\">ESRS is the mandatory framework for CSRD-obligated companies with over 1,000 employees and 450 million EUR in revenue. VSME is a voluntary, modular standard for SMEs and midcaps below that \u2013 fewer data points, no external verification requirement, yet EU-compliant and recognized for supply chain reporting.<\/p><\/details>\n<details style=\"border:1px solid #e9ecef;border-radius:6px;background:#f8f9fa;margin-bottom:8px;\"><summary style=\"padding:14px 18px;cursor:pointer;font-weight:600;\"><strong>Is the VSME standard already finalized?<\/strong><\/summary><p style=\"padding:14px 20px 18px;color:#495057;line-height:1.7;\">No, the final version as a delegated act is expected after the revised ESRS is completed \u2013 presumably autumn 2026. The existing EFRAG recommendation (adopted 2024) can already be used as a reference framework now. The EU Commission has formally recommended the use of VSME.<\/p><\/details>\n<details style=\"border:1px solid #e9ecef;border-radius:6px;background:#f8f9fa;margin-bottom:8px;\"><summary style=\"padding:14px 18px;cursor:pointer;font-weight:600;\"><strong>Can companies still voluntarily report according to ESRS?<\/strong><\/summary><p style=\"padding:14px 20px 18px;color:#495057;line-height:1.7;\">Yes. The obligation has been removed, not the possibility. Those acting as a Tier-1 supplier of a CSRD-obligated corporation or planning capital market access can voluntarily report according to ESRS. This is more complex than VSME, but for capital market-oriented companies sometimes the more sensible choice.<\/p><\/details>\n\n<p style=\"text-align:right;font-style:italic;color:#888;font-size:0.85em;\">Source cover image: Pexels \/ Pixabay (px:273252)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Omnibus Amendment Directive 2026\/470 has been in effect since March 2026: new thresholds, fewer obligated entities, and SMEs as a voluntary\u2026<\/p>\n","protected":false},"author":143,"featured_media":99445,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"ESRS Relief for SMEs","_yoast_wpseo_title":"CSRD After 2026 EU Omnibus: Who Still Reports and What ESRS Relief Means for SME","_yoast_wpseo_metadesc":"CSRD Omnibus 2026: New 1,000\u2011employee\/\u20ac450\u202fM threshold, easing ~80% of firms. 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