What is the status of the Omnibus proposals?

The Omnibus proposals include proposals to simplify various European sustainability laws. The proposals relating to the CSRD have been considered by both the European Council and the European Parliament. In December 2025, a provisional agreement was reached between the institutions on the simplification of the CSRD. On 27 February 2026, the revised version of the CSRD was published in the Official Journal. These are amendments to the Directive.


Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

It is not permitted to copy or distribute the included information or individual elements (including images) without explicit permission, if this may cause confusion about the origin of the material.