Clearer rules, less red tape, and new deadlines. With the EU’s Omnibus Package, companies are getting some much-needed breathing space in their sustainability reporting. But what does that actually mean in practice? And where do things stand right now? Here’s a quick guide to get you up to speed.
1. The Omnibus Package in Brief: Postponed Timelines and Simpler Rules
The Omnibus Package is the European Commission’s way of pressing pause on the fast-paced rollout of new sustainability requirements. It mainly affects three major regulatory frameworks:
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CSRD – the Corporate Sustainability Reporting Directive
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CSDDD – corporate due diligence in supply chains
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EU Taxonomy – the framework for sustainable investments
The goal? To ease the parts that have proven most burdensome and give companies more time to establish new routines.
The proposal (in simple terms) has two main components:
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“Stop the Clock” – postponed timelines that give certain companies up to two years of extra time before reporting requirements take effect.
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Simplifications – fewer data points, higher thresholds, and streamlined reporting standards.
Read more: How CSRD Works – 6 Questions and Answers About the New Sustainability Directive.
2. Fewer Companies Affected – New Size Thresholds
With the proposed higher thresholds under the Omnibus Package, fewer companies will be covered by the CSRD. Going forward, the requirements will apply only to companies that exceed at least two of the following limits:
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€25 million in total assets (balance sheet total)
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€50 million in net turnover
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250 employees
In other words, many mid-sized companies can breathe a sigh of relief — at least for now. Others will still need to report, but with fewer requirements than before.
And for companies that no longer fall within the scope? Reporting becomes entirely voluntary — no longer mandated by law, but still a smart move to demonstrate transparency and meet growing expectations from customers and investors.
3. The Situation in Sweden Right Now
So what’s happening here at home? The Swedish government has submitted a proposal to Parliament titled Postponed Sustainability Reporting Requirements for Certain Companies (article in Swedish). If approved, it would delay the CSRD reporting obligations by two years for some businesses — primarily large unlisted companies and small and medium-sized listed ones.
The legislative changes are proposed to take effect on 31 December 2025.
4. A Transition Period With Overlapping Rules
Until the new rules come into force, both old and new requirements will apply in parallel. In other words: companies already covered by the CSRD must continue reporting as usual until the Omnibus adjustments are formally implemented.
In Summary: How the Omnibus Package Works 💡
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Fewer Companies Affected: Higher thresholds mean many will no longer be fully subject to CSRD.
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Stop the Clock: Some companies get a two-year extension — with legislative changes expected to take effect by 31 December 2025.
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Simplified Requirements: Fewer data points and easier standards are on the way.
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Sweden Awaiting Decision: Parliament will vote on the government’s proposal during autumn 2025.
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