Companies that were originally subject to CSRD reporting requirements are now exempt from those requirements under Omnibus I
Employees (and more than €450 million in revenue): The threshold at which the reporting requirement will apply in the future
By then, Germany must transpose Omnibus I into national law (deadline: March 19, 2027)
“A sustainability report is like looking in the mirror.”
Claudia Berti, Sustainability Consultant, TÜV Rheinland Consulting
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