There’s been a lot of discussion about the EU Omnibus proposal and the delay in mandatory CSRD reporting for some smaller companies. But let’s take a step back. Does it really change anything? Not much and here why.
100,000+ companies are already reporting
Between CSRD, CDP, SBTi, EcoVadis, GRI, SEC climate disclosures, and other frameworks, the biggest 100,000+ companies worldwide are already deep into carbon and ESG reporting.
These companies represent the vast majority of global corporate revenue—and they require their suppliers to provide Scope 3 data.
SMEs still need to be ready
Even if smaller companies get a little more time before CSRD kicks in for them, the pressure is already here. If you’re in the supply chain of these 100K+ companies, you’ll be expected to provide carbon data sooner rather than later.
This delay actually gives SMEs a chance to prepare better, build the right data infrastructure, and avoid last-minute panic.
More time = Better solutions
Rather than rushing compliance, this gives the market a window to develop more automated, scalable, and cost-effective solutions for Scope 3 reporting. Instead of seeing the Omnibus as a setback, it is an opportunity to refine how we measure, manage, and act on emissions data.
But let’s not forget the SMEs already preparing. We do feel for the SMEs that have already invested in preparing for CSRD, hiring sustainability teams, training people, and setting up reporting systems—only to now be told it is no longer required (for now). That is not OK.
Businesses that took proactive steps should not be left behind or penalized for being ahead of the curve. We hope they stay on the course because sustainability leadership will pay off in the long run.
Bottom line: The momentum is already there. If you are part of the 100K+ companies reporting—or supplying them—now is the time to get your data in shape. This is happening with or without regulatory delays. The market is moving. Are you?