CSRD Evolutions (post-Omnibus)

The changes introduced by the Omnibus legislative package are significantly reshaping the European sustainability reporting framework, particularly the scope of the CSRD, corporate reporting obligations and the requirements associated with the ESRS.

This course enables professionals already familiar with the CSRD to understand the main regulatory developments, assess their implications for their organisation and identify the adjustments needed to their reporting practices.

By the end of the course, participants will be able to:

• Identify the main changes to the CSRD introduced by the Omnibus package.

• Analyse the implications of revised scope criteria and regulatory timelines.
  

• Understand the evolution and simplification of the ESRS.

• Assess the impact on existing sustainability reporting processes.

• Identify priority actions to adapt their organisation’s reporting practices.

• The CSRD after the Omnibus package
  

  • Main regulatory developments

  • Revised scope and implementation timelines

  • Implications for companies within and outside the revised scope

• Changes to the ESRS
  

  • Key simplification principles

  • Evolution of disclosure requirements

  • Implications for double materiality and data collection

• Adapting sustainability reporting to the new requirements
  

  • Implications for reporting processes and governance

  • Adjusting disclosures and indicators

  • Key considerations and operational priorities

Sustainability, finance, ESG reporting, compliance, risk and advisory professionals with existing knowledge of the CSRD and ESRS.

Prerequisites: Prior understanding of the CSRD principles and ESRS framework.

Expert-led explanations of regulatory developments, before-and-after Omnibus comparisons, practical examples and discussions of operational implications.