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Frequently Asked Questions

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While the Omnibus Package has exempted many SMEs from mandatory CSRD reporting (particularly those with fewer than 250 employees or under €50M turnover), voluntary ESG reporting still provides significant strategic value.

Here’s how SMEs can benefit from ESG reporting even if it’s not mandatory:
1. Build Trust with Investors & Financial Institutions.
2. Strengthen B2B Partnerships.
3. Enhance Brand & Market Differentiation.
4. Track Internal Impact & Drive Efficiency.
5. Prepare for Future Regulations.

Visit our Section – What Makes Us Unique – Sustain Suite

Yes! We offer a 1-month free trial including access to our DMA tool, EU Taxonomy, and GHG Emissions tracking modules. It’s a great way to experience our platform risk-free.

Yes. Sustain Suite offers tailored modules for different industries, including manufacturing, finance, real estate, logistics, and energy. You can customize your ESG goals and KPIs accordingly.

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CSRD vs ESG

Get ready to explore our enhanced data analytics that provide real-time insights into your environmental impact, helping you make informed decisions swiftly.

What is the difference between ESG and CSRD?

Aspect

ESG (Environmental, Social, Governance)

CSRD (Corporate Sustainability Reporting Directive)

What It Is

A broad concept referring to non-financial performance pillars.

A legal reporting framework and regulation in the EU.

Purpose

Guide responsible business practices and investment decisions.

Mandate how and what companies must report about ESG topics.

Scope

Voluntary or guided by market/standards unless regulated.

Legally required sustainability reporting in the EU.

Who Uses It

Companies, investors, analysts, rating agencies, stakeholders.

Large companies in the EU (and eventually non-EU firms).

Standardization

Diverse: includes GRI, SASB, TCFD, CSRD etc.

Strictly follows European Sustainability Reporting Standards (ESRS).

Legal Status

Not a law; a set of thematic areas.

EU law, enforced through national legislation (e.g., in Germany).
  • About Sustain Suite

What Is ESG Reporting?

ESG reporting is the process by which companies disclose information about their Environmental, Social, and Governance (ESG) performance and risks to stakeholders—such as investors, regulators, customers, and the public.

It involves publishing data, strategies, policies, and outcomes on topics such as:

  • Environmental: Carbon emissions, energy use, water consumption, biodiversity, waste.
  • Social: Labor practices, human rights, community impact, employee wellbeing.
  • Governance: Board diversity, business ethics, anti-corruption, risk management.


The goal is to increase transparency, track progress, and demonstrate how ESG factors are integrated into the company’s strategy and operations.

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ESG Regulations/ Reporting formats applicable in EU

In Germany

German companies are subject to CSRD, and before that, the Non-Financial Reporting Directive (NFRD).

ESG disclosure is required if your company meets the size criteria or is part of a larger group.

🌍 In Other Regions

UK: TCFD-aligned reporting is mandatory for large companies.

US: SEC has proposed climate-related disclosures, but ESG reporting is not yet universally mandatory.

„Die Verordnung vereinfacht also die Berichtspflichten, schafft sie jedoch nicht ab.“

Key Changes Introduced by the CSRD Omnibus Regulation

1. Narrowed Scope of Applicability

  • The threshold for mandatory sustainability reporting under the CSRD has been raised. Now, only companies with more than 1,000 employees and either a net turnover exceeding €50 million or a balance sheet total above €25 million are required to comply. This change reduces the number of companies subject to the CSRD by approximately 80% .

2. Extended Reporting Deadlines

  • The implementation timeline for the CSRD has been adjusted:
    • Large companies now have until 2027 to begin reporting.
    • Listed SMEs have until 2028 to comply.
  • This extension provides companies with additional time to prepare for compliance .

3. Simplified Reporting Requirements

  • The Omnibus Regulation reduces the volume and complexity of required disclosures, focusing on essential sustainability metrics. This simplification aims to alleviate the reporting burden on companies while maintaining transparency and accountability.

4. Voluntary Reporting for SMEs

  • Smaller companies falling below the new thresholds are no longer mandated to report under the CSRD. However, they are encouraged to engage in voluntary sustainability reporting, potentially utilizing simplified standards tailored for SMEs.

5. Alignment with Other EU Sustainability Initiatives

  • The Omnibus Regulation seeks to harmonize the CSRD with other EU sustainability frameworks, such as the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy Regulation. This alignment aims to create a cohesive and efficient regulatory environment for sustainability reporting.

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