After what felt like a whirlwind of intense change and uncertainty in EU legislation, it feels like the dust is finally starting to settle. While the introduction of brand-new rules has slowed down a little, the implementation requirements for 2026 are still very much in focus.

In a significant move, the EU’s Omnibus Package has watered down the Corporate Sustainability Reporting Directive (CSRD). While SMEs and non-EU companies benefit from relaxed compliance, critics warn transparency may suffer. Extended deadlines, simplified standards, and postponed audits offer short-term relief but risk inconsistent data. This post outlines the changes, their impact, and how businesses can adapt.