← zurück zu allen News

11. February 2026
Jenny%20Wagner<!--%20wpml:html_fragment%20%20-->
">

Omnibus Decision Brings Clarity to CSRD

Shortly before the end of 2025, an important decision was made: The EU Parliament and EU Council agreed on December 9 on substantial changes to the Corporate Sustainability Reporting Directive (CSRD). The so-called Omnibus package significantly reduces the number of companies subject to reporting requirements and simplifies reporting content. For many Swiss companies, this means: greater planning certainty – but not necessarily less need for action.

What specifically is changing?

The CSRD reporting obligation will now only apply to companies with more than 1,000 employees and annual revenue exceeding EUR 450 million. Originally, significantly lower thresholds were planned; the new regulation considerably reduces the number of affected companies in the EU, in Germany for example from originally around 15,000 to approximately 5,000 companies.

In parallel, the European Sustainability Reporting Standards (ESRS) are being simplified in terms of content. The so-called “Simplified ESRS” are intended to place greater emphasis on quantitative metrics, while sector-specific reporting requirements will be eliminated. The European Financial Reporting Advisory Group (EFRAG) submitted its recommendations to the EU Commission in early December 2025; formal adoption is still pending.

The Corporate Sustainability Due Diligence Directive (CSDDD, EU Supply Chain Act) was also simplified in the Omnibus package. Here, the thresholds were raised to 5,000 employees and EUR 1.5 billion in revenue, thereby reducing the scope of application.

What does this mean for Swiss companies?

Non-EU companies can also be subject to CSRD requirements if:

  • EU revenue exceeding EUR 450 million: Swiss companies that directly generate net revenue of more than EUR 450 million in the EU
  • Subsidiaries/branches in the EU: Swiss companies with EU subsidiaries or branches that generate over EUR 200 million in revenue

For the vast majority of Swiss SMEs and medium-sized companies, the direct CSRD reporting obligation is therefore likely to be eliminated or significantly delayed.

Companies that were already subject to reporting requirements under the old Non-Financial Reporting Directive (NFRD) must report according to CSRD starting from fiscal year 2026. For the “second wave” (large companies that were not previously subject to reporting requirements), the start has been postponed by two years through the “stop-the-clock” mechanism, meaning they will report for the first time for fiscal year 2027.

Why sustainability reporting remains important nonetheless

Even if formal reporting requirements are eliminated: The expectations of financial partners, investors, customers and suppliers for ESG transparency continue to rise. Banks are increasingly reviewing sustainability performance when granting loans, supply chains are demanding ESG evidence, and market players prefer companies with clear, measurable sustainability goals.

Those who prepare early gain strategic advantages, such as better data foundations for decision-making, higher credibility with stakeholders, and competitive advantages in tenders and partnerships.

ecos supports companies with CSRD readiness: From gap analysis and double materiality analysis to reporting support. You can find more about our services here.

 

 

Sources

Let’s get started

We support you step by step with CSRD reporting. You can find more information on this topic here and contact us directly at .

We look forward to hearing from you!

Weitere Angebote

Reporting & regulatory compliance

Receive support with sustainability reporting in accordance with international standards and with the fulfilment of legal obligations.
Mehr erfahren ➞