Sustainability reporting (CSRD)
After the Omnibus package it only covers companies above 1,000 employees and €450m turnover. But the value-chain effect remains.
Source: Direttiva (UE) 2026/470 (pacchetto Omnibus I), in vigore dal 18 marzo 2026, che modifica la Direttiva CSRD
Who it applies to
Companies exceeding both thresholds together: over 1,000 employees on annual average and over €450m net turnover. Both conditions must be met, not either one. The Omnibus package considerably narrowed the scope compared with the original CSRD, excluding the large majority of companies that would have been caught.
What you must do
- Check that both thresholds are exceeded together in the reference year.
- Run the double-materiality assessment to identify relevant topics.
- Report under the ESRS standards within the management report.
- Have the reporting assured by an authorised provider.
When
Annual, within the management report.
What you need at hand
- Documented double-materiality assessment
- Group-level ESG data, including the value chain
- Internal control system over sustainability data
The same data, reused
How it connects to the VSME dossier
If you do not exceed the thresholds, CSRD does not bind you. The practical point is different: the large groups in scope must report on their value chain, and pass the request down to suppliers. VSME is the standard designed to answer those requests proportionately, without applying the large-company ESRS.
organises this data once and makes it reusable for banks, clients and tenders. It does not issue certifications, ratings or assurance.
Informational sheet, not a substitute for professional advice: your situation may depend on legal form, sector, group membership or the compliance model adopted. References verified on 22/07/2026.