Regulatory simplification and opportunities for your organization
Ecomundis, a consulting firm specialized in sustainability analysis and reporting with more than 25 years of experience in the sector, bets on RightSupply.net platform as the most appropriate solution and tool to face the information management processes and for the multiple uses of information and sustainability reporting POST-OMNIBUS. Efficiency and complexity reduction is a firm bet on which RightSupply has been working successfully for more than 5 years in a verified way and has been distinguished as a good practice of digitization.
The Omnibus Package, launched by the European Commission on February 26, 2025, aims to significantly reduce the complexity of sustainability reporting. It proposes modifying the scope of the CSRD and considerably simplifying the ESRS standards, particularly for medium-sized and large companies, which would result in a reduction in the number of mandatory data points to be reported. This represents a strategic opportunity for companies: to drive effective digitization of their previous reports, including the NFRD Spanish Law 11/2018, strengthen the analysis of dual materiality (environmental and financial), and optimize data parameterization in multi-user andsite systems—a feature particularly useful for consolidated corporate groups.
The Omnibus Package is born out of the context of the Clean Industrial Deal and the European sustainability strategy, which seeks to improve competitiveness by reducing administrative burdens, without losing the environmental and social objectives set out in the original European Green Pact. Simplification is a direct response to the excessive bureaucratic cost that has been identified in recent years, seeking to facilitate the transition to a more sustainable and resilient economy. This is where the RightSupply.net platform is a robust and dynamic solution to respond to the regulatory evolution that is expected over the next 5 years.
Changes Introduced by Omnibus to CSRD and ESRS
With the recent update of the Omnibus Package, sustainability regulation changes significantly: fewer obligated companies, reduced data requirements and more flexibility in the value chain. But this does not mean that sustainability is no longer key. Now, more than ever, companies must take a strategic approach themselves and prepare themselves by looking for practical and comprehensive solutions.
The future of sustainable reporting is not only an obligation for companies with more than 1,000 employees, but also an opportunity to strengthen competitiveness and corporate credibility with customers and stakeholders.
The debate reflected the difficulty of reaching a consensus among the center parties, confronting the need to balance regulatory simplification with maintaining high sustainability standards in the European Union.
What our clients say... "ECOMUNDIS is for us a reliable partner, who works with a very adequate and customized project implementation methodology, thus guaranteeing excellent results; its extensive experience in Corporate Social Responsibility makes it a strategic consultant to be taken into account to make all projects a success."
Therefore, we should be cautious about taking the following table as definitive. It should be noted that it is not only pending approval, but will undergo some modification. Likewise, its transposition to the Spanish state may incorporate other requirements as was the case in the first NFRD regulation that led to the publication of the Non-Financial Information Statements or NFS.
| Appearance | Before (original CSRD) | Forecast (Omnibus Simplification) |
|---|---|---|
| Scope EU companies | Companies >250 employees | Companies >1000 employees |
| Listed SMEs | Mandatory from 2026 | Out of mandatory scope |
| Sector ESRS | Mandatory for 9 sectors | Eliminated |
| Simplified ESRS | Nearly 1,200 data points |
A significant reduction in disclosure requirements and data points is planned for companies with more than 1,000 employees. The application of the EFRAG VSME standard or guide, which was initially designed for SMEs with more than 250 workers, should be revised and would only be applicable on a voluntary basis to companies with less than 1,000 workers. It will be the standard on which it is proposed that supplier companies report to their clients in the value chain assessment processes. |
| Verification | Limited and reasonable (optional) | Limited only (reasonable removed) |
| Materiality | Complete double materiality | Maintained, but with reduction of data points |
| Value chain | The entire direct and indirect chain | Direct suppliers (Tier 1) with exceptions Supply Chain Due Diligence Directive (CS3D) |
| Climate transition plans | Required status information | Reporting is not mandatory for companies with less than 1,000 employees (CSRD). However, for those that are obliged, they must report on the actions carried out and planned in terms of climate change.
It should be noted that, outside the CSRD scope, the obligation to calculate the carbon footprint in its scope 3 would again be voluntary, although it is a common requirement for many companies by their customers or by other legal provisions. |
| Taxonomy | Complex reporting applicable to all CSRD organizations and others required by financial institutions.
This period is also expected to begin in fiscal year 2025. |
Mandatory disclosures for large companies with a net turnover of more than 450 million euros, voluntary option for large companies with a net turnover of less than 450 million euros. In this voluntary case, turnover and CapEx KPIs must be disclosed, and OpEx KPIs could optionally be disclosed.
Thresholds are introduced for all in-scope entities to exempt non-material activities. ▪ Companies whose eligible activities together account for less than 10 % of any of the KPI denominators will not be required to perform an alignment assessment (turnover, CapEx, OpEx, assets). ▪ Companies whose eligible activities together account for less than 25% of the denominator of the turnover KPI may omit disclosure of the OpEx KPI. Simplification of the DNSH (Do No Significant Harm) criterion for the control of hazardous substances (Annex C of the original regulation). |
| Report in ESEF format (European Single Electronic Format) | Mandatory iXbrl labeling after approval of the corresponding delegated act and after ESMA's (European Securities and Markets Authority) final decision on the required presentation format. |
The requirement for digital labeling remains, although iXbrl does not appear explicitly, it must be adapted to the simplification and revision of the ESRS standards. The Commission will adopt by means of a delegated act a digital taxonomy for the labeling of sustainability information, after having received technical advice from ESMA. Until the adoption of this digital taxonomy, companies are not required to prepare the management report in XHTML format. EFRAG has launched an SME forum to bring together relevant stakeholders from the small and medium-sized business community to discuss the implementation of sustainability reporting requirements and how digital solutions and tools can facilitate sustainability reporting for SMEs. |
| Data Assurance | Verification limited to reasonable | Limited verification only |
Our proposal
In the face of such uncertainty, our proposal for action and advice is to carry out an orderly and strategic transition, based on key objectives:
- To amortize the time, resources and work invested so far in analysis and reporting.
- Ensure that the data and reporting system is verifiable and useful to internal and external demands for information.
- Leverage synergies in the value chain, enhancing our reputation for sustainability.
- Reducing management costs compared to other tools
To this end, RightSupply.net, has designed a CSRD 2025 Post Omnibus Action Planfor those organizations that wish to highlight the value of the road they have traveled. Helping organizations and their technicians, not only with reporting, but also to promote and give practical recognition of the sustainability path.
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Digitization of previous reports (or creation of a new one if it was the first edition): Comprehensive digital transformation of previous reports, including the NFRD according to Spanish Law 11/2018, to prepare a robust and traceable database.
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Strategic analysis based on dual materiality: Focus on financial and impact materiality automated in RightSupply to optimize management of sustainability business risks and opportunities.
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Digital Platform Configuration: Implementation of integrated multi-user andsite systemssite large corporate groups, ensuring consistency, comparability, and efficiency in reporting and strategic decision-making.
- Distinction and recognition in the value chain: Implementation of the ON-LINE model of Digital Sustainability Report RS26000 interoperable EMAS / GRI / ESRS* (complete or VSME) / Agenda 2030, which will be permanently updated to the legal requirements applicable at all times and flexible in terms of expansion according to the needs and expectations of each organization.
Ecomundis and the RightSupply platform offer this specialized solution to ensure that companies not only meet definitive application requirements, but turn sustainability into a competitive advantage outside of today's regulatory uncertainty.
Conclusion
The simplification proposed by the Omnibus Package does not mean a reduction in the importance of sustainability, but rather an opportunity for companies to optimize their strategy and resources. The approach proposed by RightSupply allows to face this new regulatory reality effectively, ensuring regulatory compliance and strengthening the strategic capacity to move towards practical and truly sustainable and competitive business models.
