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🇪🇺 Legislation9 Dec 2025

EU agrees Omnibus I: CSRD only for companies over 1,000 staff, CSDDD only above 5,000

The European Parliament and Council reached a provisional deal on Omnibus I on 9 December 2025. CSRD reporting applies only to EU companies with more than 1,000 employees and over €450 million turnover. The CSDDD applies only above 5,000 employees and €1.5 billion turnover. The climate transition plan duty is dropped and civil liability becomes a national matter.

Negotiators for the European Parliament and the Council reached a provisional agreement on the Omnibus I simplification package on 9 December 2025, amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).

Sustainability reporting (CSRD)
  • Reporting is required only for EU companies with on average more than 1,000 employees and net turnover above €450 million, and for non-EU companies with more than €450 million turnover in the EU.
  • Sector-specific reporting standards become voluntary.
  • Smaller companies are protected from excessive information requests by larger ones in their value chains.
Due diligence (CSDDD)
  • Only EU companies with more than 5,000 employees and €1.5 billion net turnover, and non-EU companies with €1.5 billion EU turnover, are covered.
  • The requirement to adopt a Paris-aligned climate transition plan is removed.
  • Civil liability moves to national law.
  • Fines are capped at 3% of net worldwide turnover.
Who is affected

Most EU companies fall out of scope. The largest groups remain in, with lighter requirements.

Later developments

The Council adopted the final text on 24 February 2026. The CSDDD now applies from 26 July 2029. See our February 2026 coverage of Omnibus I taking effect.

Sources