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CSRD Simplified: Key Changes for Business

July 31, 2025
Shift Critical
Disclosure, ESG

Shift Critical's latest blog breaks down the European Commission's proposed "Omnibus" amendments to the Corporate Sustainability Reporting Directive (CSRD) and what they mean for business. Key changes include:

  • Narrowed Scope: Fewer companies will be required to report—now only large firms with 1,000+ employees and significant turnover or assets.
  • Extended Deadlines: Reporting timelines for many are delayed by up to two years.
  • Simplified Requirements: Streamlined disclosures and removal of sector-specific standards aim to reduce red tape.
  • SME Flexibility: Voluntary reporting for SMEs and limits on value chain data requests.

These updates offer relief but require organizations to reassess CSRD readiness. Read the full post .

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