CSRD compliance, for the post-Omnibus scope
Omnibus I narrowed who reports. If you are still in scope, structure double materiality and ESRS evidence once.
The Corporate Sustainability Reporting Directive requires in-scope companies to report sustainability information under the European Sustainability Reporting Standards (ESRS), based on double materiality. Since Omnibus I (Directive (EU) 2026/470), only EU companies with more than 1,000 employees and over €450 million turnover remain in scope, listed SMEs are out, and only limited assurance is required.
TL;DR
- In scope: EU companies with more than 1,000 employees and more than €450 million net turnover.
- Listed SMEs are no longer in scope.
- Limited assurance remains; the planned move to reasonable assurance was dropped.
- Member States must transpose the changes by 19 March 2027.
Reviewed by the ComplyEasyAI compliance teamLast reviewed
Sources: EUR-Lex, Directive (EU) 2026/470 (Omnibus I)European Parliament, Legislative Train: Omnibus I (CSRD and CSDDD)
What does the CSRD require?
The requirements below define the CSRD. ComplyEasyAI maps your environment to each one.
Double materiality
Assess both impact materiality and financial materiality.
ESRS disclosures
Report against the topical ESRS standards that apply.
Governance disclosures
Describe how governance bodies oversee sustainability.
Climate (E1)
Disclose climate risks, targets and transition plans.
Assurance readiness
Prepare disclosures for limited assurance by your statutory auditor or an accredited assurance provider.
When do CSRD obligations apply?
- The 'stop-the-clock' Directive (EU) 2025/794 enters into force, postponing later reporting waves by two years.
- Omnibus I, Directive (EU) 2026/470, is published in the Official Journal.
- Omnibus I enters into force.
- Deadline for Member States to transpose the CSRD changes into national law.
How do you prepare for the CSRD?
Scope
Define the systems, boundaries and requirements your program will cover.
Connect your stack
Link cloud, identity, code and ticketing systems, read-only for evidence collection; controls are discovered and mapped.
Collect evidence
AI agents gather configuration and activity evidence on a schedule, building a versioned trail.
Monitor & remediate
Continuous monitoring flags drift the moment it happens and routes it to an owner.
Track effectiveness
Operating effectiveness is recorded over time, ready for your observation window.
Report & hand off
Organized, current evidence is packaged for auditors and stakeholders.
How does ComplyEasyAI automate CSRD compliance?
Control mapping
Your environment is mapped to each requirement, so you see exactly which control satisfies what.
Automated evidence
Integrations build a versioned, timestamped evidence trail instead of manual screenshots.
Continuous monitoring
Drift surfaces as soon as it happens, not during fieldwork.
Readiness dashboards
Real-time views highlight failing or unmapped controls with owners attached.
Multi-framework reuse
Shared controls are mapped once and reused across every framework you run.
Audit-ready reporting
Export organized, current evidence packages on demand.
Which frameworks are related to the CSRD?
CSRD FAQ
Who must report under CSRD?
After Omnibus I, EU companies with more than 1,000 employees and more than €450 million net turnover, plus certain non-EU groups with more than €450 million net turnover in the EU. Listed SMEs are no longer in scope. Check your country's transposition, due by 19 March 2027.
What is double materiality?
Assessing both how sustainability issues affect the company's finances and how the company affects people and the environment.
What are the ESRS?
The European Sustainability Reporting Standards that define what to disclose and how.
What assurance is required?
Limited assurance. Omnibus I removed the planned move to reasonable assurance.
How do you help?
The platform structures the materiality assessment, organizes disclosure evidence and prepares it for limited assurance.
Start your CSRD program.
Map the requirements, automate the evidence, stay audit-ready.