The Omnibus I Directive, in force since 18 March 2026, has fundamentally restructured EU sustainability regulation. For UK companies with EU exposure, the changes are substantial — and largely favourable.
The Headline Numbers
- CSRD scope cut by ~80%: Thresholds raised from 250 employees / €50m turnover to 1,000+ employees AND €450m+ turnover
- Third-country threshold raised: From €150m to €450m EU net turnover (subsidiary threshold to €200m)
- Simplified ESRS: Mandatory data points reduced by 60%+ (from ~1,000+ to ~400)
- VSME standard: Value chain data requests capped at ~140 data points for sub-1,000 employee companies
- CSDDD narrowed: Scope raised to 5,000+ employees / €1.5bn+; climate transition plans removed entirely
What This Means for UK Companies
If You Were In Scope — Are You Still?
Many UK companies that were preparing for CSRD under the original thresholds may now fall outside scope. The first step is to reassess: do your EU subsidiaries still meet the new 1,000 employee / €450m turnover test? If not, your CSRD obligations have evaporated — though voluntary reporting under simplified ESRS remains an option.
If You’re Still In Scope — What Changed?
The simplified ESRS (adopted 3 July 2026) cuts mandatory data points by 60%+. This reduces compliance cost significantly but does not eliminate the double materiality requirement, EU Taxonomy disclosure, or limited assurance obligation. Your readiness programme needs recalibrating, not scrapping.
Value Chain Cap: The VSME Ceiling
For UK SME suppliers to EU companies, the VSME standard (in force 24 September 2026) sets ~140 data points as the maximum that can be requested. This is a significant relief for UK supply chains that were facing unlimited sustainability data demands.
RSustain Advisory
RSustain helps UK companies recalibrate their CSRD readiness for Omnibus I — whether that means confirming you’re out of scope, adjusting your programme for simplified ESRS, or navigating the new value chain cap. Book a free scoping call.
RSustain UK provides advisory services only. We do not provide statutory assurance or verification.