{"id":38990,"date":"2025-10-14T08:43:21","date_gmt":"2025-10-14T13:43:21","guid":{"rendered":"https:\/\/sphera.com\/?post_type=resources&p=38990"},"modified":"2025-10-28T12:26:31","modified_gmt":"2025-10-28T17:26:31","slug":"eu-omnibus-update-eu-parliament-announces-deal-to-align-on-new-csrd-and-csddd-threshold","status":"publish","type":"resources","link":"https:\/\/sphera.com\/resources\/blog\/eu-omnibus-update-eu-parliament-announces-deal-to-align-on-new-csrd-and-csddd-threshold\/","title":{"rendered":"EU Omnibus update: EU Parliament announces deal to align on new CSRD and CSDDD threshold"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” 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type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”25″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”blog-section” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”main-content” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”.vc_custom_1761672381625{margin-bottom: 35px !important;}” text_direction=”default”]In a vote on October 22, the European Parliament rejected the Legal Affairs Committee\u2019s October 13 mandate on simplified rules for sustainability reporting and due diligence obligations. For more information, click here.<\/a>[\/vc_column_text][vc_column_text css=”” text_direction=”default”]After months of negotiations, EU lawmakers agreed to a \u201ccompromise\u201d package proposed last week on the negotiating position for the Commission\u2019s <\/span>Omnibus I<\/span> \u201csimplification\u201d package.<\/span> <\/span>\u00a0<\/span>[\/vc_column_text][divider line_type=”No Line” custom_height=”50″][vc_column_text css=”” el_id=”section1″ text_direction=”default”]\n

Summary of most significant <\/span>change<\/span>s<\/span><\/span> vs. the Commission\u2019s <\/span>initial<\/span> proposal<\/span><\/span>\u00a0<\/span><\/h2>\n

Following the new deal,<\/span> CSRD would cover only companies with more than 1,000 employees and at least \u20ac450 million in net turnover. In comparison, the Commission initially proposed the >1,000-employee threshold to be paired with either \u20ac50 million in net turnover or \u20ac25 million in balance-sheet total.<\/span>\u00a0<\/span><\/p>\n

For CSDDD, the threshold would rise to \u22655,000 employees and \u20ac1.5 billion in turnover, with a shift to a fully risk-based due-diligence model with a value-chain cap of 5,000 employees. The Commission\u2019s original draft had retained the 1,000-employee threshold<\/span>.<\/span>\u00a0<\/span>[\/vc_column_text][divider line_type=”No Line” custom_height=”50″][vc_column_text css=”” el_id=”section2″ text_direction=”default”]\n

N<\/span>ext steps & timing<\/span><\/span>\u00a0<\/span><\/h2>\n

The Legal Affairs Committee (JURI) is scheduled to vote on<\/span> October 13, 2025,<\/span> with a plenary vote expected the following week to formalize Parliament\u2019s mandate. Trilogues between Parliament and Council are planned for <\/span>November\u2013December 2025<\/span> to negotiate the final legal text.<\/span>\u00a0<\/span><\/p>\n

Trilogue may still adjust the position and the outcome will only take legal effect after formal adoption of the text.<\/span>\u00a0<\/span>[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”sidebar” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” constrain_group_1=”yes” constrain_group_2=”yes” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”table-of-content” css=”.vc_custom_1739444273537{background-color: #d9d9d9 !important;}”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][nectar_btn size=”small” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” el_class=”table-of-content-button” text=”Table of Contents”][vc_custom_heading text=”Table of contents” use_theme_fonts=”yes”][vc_column_text el_id=”table-contents”][\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”component-featured-solutions solutions-list” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Solutions in this article<\/span><\/h2>\n[\/vc_column_text]
\n\t\t\t \r\n\r\n \r\n

\n Corporate Sustainability Software<\/span>\n <\/p>\n <\/a>\n\t\t\t \r\n <\/path>\r\n<\/svg>\r\n

\n Sustainability Consulting<\/span>\n <\/p>\n <\/a>\n\t\t\t <\/div>\n\n\t\t[\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_2=”yes” left_padding_phone=”0″ right_padding_phone=”0″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”component-resources-news-3-up” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” bottom_margin_tablet=”0″ bottom_margin_phone=”0″ column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]\n

Latest insights from Sphera<\/h2>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner bottom_margin_phone=”0″ column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”right” tablet_text_alignment=”left” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”advanced” gradient_type=”default”][nectar_btn size=”large” button_style=”see-through-2″ hover_text_color_override=”#ffffff” icon_family=”default_arrow” text=”View all resources” url=”\/resources”][\/vc_column_inner][\/vc_row_inner][nectar_post_grid post_type=”custom” cpt_name=”resources” order=”DESC” orderby=”date” pagination=”none” columns=”3″ columns_tablet=”default” columns_phone=”default” grid_item_spacing=”none” grid_item_height=”30vh” 3_col_masonry_layout=”default” image_size=”large” aspect_ratio_image_size=”yes” custom_image_aspect_ratio=”4-3″ image_loading=”skip-lazy-load” animation=”none” animation_stagger=”90″ animation_easing=”default” heading_tag=”h4″ heading_tag_render=”default” category_position=”default” display_excerpt=”yes” excerpt_display=”default” display_date=”yes” additional_meta_size=”default” custom_fields_location=”before_post_meta” grid_style=”content_under_image” content_under_image_text_align=”left” text_color=”dark” hover_effect=”zoom” border_radius=”none” custom_query_tax=”190″ posts_per_page=”3″ display_type=”grid” excerpt_length=”18″][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

After months of negotiations, EU lawmakers agreed to a \u201ccompromise\u201d package proposed last week on the negotiating position for the Commission\u2019s Omnibus I \u201csimplification\u201d package. 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