The EU’s proposed Full Omnibus Directive aims to simplify corporate sustainability reporting by adjusting thresholds, delaying timelines, and clarifying value chain expectations all while reinforcing the need for credible, data-driven reporting.
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As sustainability regulations continue to evolve across Europe, businesses are being asked to do more and now, in some cases, a little less. The Full Omnibus Directive, proposed by the Council of the European Union, aims to streamline key ESG frameworks such as the Corporate Sustainability Reporting Directive (CSRD), EU Taxonomy, and the Corporate Sustainability Due Diligence Directive (CSDDD) all while safeguarding the goals of the European Green Deal.
This marks a critical moment for sustainability, climate communication, and corporate transparency. At ReFlow, we’re breaking down what this means for you.
The Full Omnibus Directive was introduced to address widespread concerns about overlapping, complex, and burdensome sustainability requirements. While reaffirming Europe’s commitment to climate goals, the Directive proposes several structural simplifications:
The Directive gives relief to many, but also increases the need for credible, digital-ready, lifecycle-based sustainability data. Green claims and taxonomy-aligned activities, even if voluntary, will now be held to stricter assurance and standards.
✅ 1. Don’t Hit Pause
Even with delays, you still need to prepare your data infrastructure, reporting procedures, and supplier engagement practices.
✅ 2. Map Your Reporting Scope
Determine if you fall above the 1,000-employee threshold or into voluntary/optional areas (e.g., taxonomy reporting).
✅ 3. Focus on Lifecycle-Backed Data
Use science-based carbon footprinting, LCA models, and supplier traceability to prepare for limited assurance and investor scrutiny.
✅ 4. Track Policy Updates
The Directive is not yet final, but it's moving quickly. Stay on top of how the European Parliament and Member States respond.
At ReFlow, we enable companies to meet evolving EU regulations by offering:
A legislative proposal by the Council of the EU to simplify and clarify existing sustainability laws, especially the CSRD, EU Taxonomy, and CSDDD.
Only if you have 1,000+ employees and meet other size thresholds. If you're below that, reporting becomes voluntary.
Yes - through voluntary reporting standards and optional taxonomy alignment. But claims must still follow harmonized data and structure.
If adopted, the new thresholds and delays would start affecting reporting for FY 2027 and beyond, with implementation into national law by 2026.
No - the EU emphasizes that the Directive will not revoke prior laws, but rather reduce duplication and clarify expectations.
