Omnibus Directive: Essential Cheat Sheets

What this article contains: (I) The changes proposed by the Omnibus on the CSRD, (II) The upcoming legislative schedule, with the next key steps.

mer. 19 mars 2025
Nathanaël Westphal
Nathanaël Westphal
Associé
Omnibus
CSRD

Since the announcement of the Omnibus directive, the CSRD is at the center of many discussions, often accompanied by hasty or contradictory interpretations. However, the official content of the proposal remains simple:

  • Targeted adjustments to the scope and schedule of the CSRD,

  • But no change to the underlying dynamic: sustainability remains a strategic issue and a key competitiveness factor for European companies.

At NSW CONSEIL, we have chosen to offer a factual and structured interpretation of these developments. You will find below:

  1. A summary table of the changes proposed by the Omnibus on the CSRD (proposal of February 26, 2025)

  2. The provisional legislative schedule, with the next key steps to follow.

These resources are made available to help you take a step back, clarify the stakes, and plan your next actions pragmatically.