From The CSRD Brief

Insights

Plain-English CSRD, ESRS and Omnibus explainers and updates, written for the people who have to report. New entries land here as the rules move. For the regulatory updates on their own, see The CSRD Brief.

Editorial cover for an article on simplifying the ESRS reporting standards. Petrol-teal and amber on warm off-white, diagrammatic. Suggest a dense checklist or datapoint grid being trimmed down to a smaller set, or a thick document becoming thinner. Subtle compass motif. No leaves, no green eco-clichis, no people.
Insights

The revised ESRS: what the datapoint cuts mean for your FY2027 report

The Commission is simplifying the ESRS, cutting mandatory datapoints by roughly 60 to 70% and applying from FY2027. Here is what is changing, what is staying, and how to prepare while the final text is still pending.

Editorial cover for an article on CSRD scope thresholds. Petrol-teal and amber on warm off-white, diagrammatic. Suggest a pass/fail gate or threshold: two dials or sliders (employees and turnover) with an AND gate, or a simple flowchart deciding in vs out. A subtle compass motif. No leaves, no green eco-clichis, no people.
Insights

Are you still in scope for the CSRD? The new thresholds, decoded

After the Omnibus, you are in mandatory CSRD scope only if you exceed both 1,000 employees and EUR 450 million net turnover. Here is how the new test works for EU companies, non-EU groups and smaller suppliers.

Editorial cover for an article on the final CSRD Omnibus directive. Diagrammatic, petrol-teal and amber on warm off-white. Suggest EU regulation simplification and a sharp drop in scope: a downward step-chart or a funnel narrowing from many company icons to few, with a subtle compass/navigation motif. No leaves, no green eco-clichis, no people.
Insights

The CSRD Omnibus is final: what actually changed

The Omnibus directive is in force. Here is what changed for CSRD in plain English: scope cut by about 80%, new thresholds, listed SMEs out, reporting delayed, and the ESRS being simplified.