Omnibus Act: a regulatory setback that does not put an end to CSR issues
After more than nine months of negotiations, the Omnibus law was definitively adopted by the European Parliament on December 16. This text brings to a close a legislative project launched at the beginning of 2024, aimed at thoroughly revising certain requirements of the European Green Pact, in particular CSRD and CS3D.
Presented as a response to the regulatory overload weighing on companies, this reform marks a clear shift away from the European Union's initial ambitions in terms of sustainability. However, it does not signal the end of CSR, nor the end of stakeholders' expectations of companies.
Avant Omnibus: a high, structuring regulatory ambition
Prior to the Omnibus process, the European sustainability trajectory was based on a particularly prescriptive framework.
The CSRD was to apply to a wide range of companies, including :
- Companies with more than 250 employees,
- ETIs,
- Listed SMEs.
The timetable was tight, with the first publication obligations for many players starting in fiscal 2024 and 2025. To prepare for this, understanding the Bilan Carbone method and its stages has become an essential prerequisite. The ESRS standards provided for a high level of detail, imposing a large volume of mandatory datapoints, reinforced governance and increased responsibility for management bodies.
At the same time, the CS3D introduced a duty of care extended to the entire value chain, with two pillars:
- The obligation to publish a climate transition plan aligned with the Paris Agreement; ;
- A system of civil liability in the event of default.
The initial objective was clear: make CSR a general and binding European regulatory standard.
After Omnibus: a tighter, lighter framework
The text adopted radically alters this ambition. The CSRD is now refocused on large companies exceeding the thresholds of 1,000 employees and sales of 450 million euros, In this way, almost 90 %s were excluded from the companies initially concerned. For an update on the remaining national obligations, see our article on the Mandatory carbon footprint, thresholds and penalties. Certain organizations, which were required to publish as early as the 2024 financial year, are temporarily out of scope and will no longer be required to publish in 2025 and 2026.
ESRS standards are also evolving towards simplified versions, with a significant reduction in the number of mandatory datapoints, more general formulations and a more modular approach.
On the CS3D side, the duty of vigilance is now limited to very large companies (over 5,000 employees and sales of 1.5 billion euros), with transposition postponed to 2029. The obligation to produce a climate transition plan in line with the Paris Agreement has been abolished, as has the civil liability mechanism.
The Omnibus framework is therefore less extensive and less prescriptive than initially envisaged. On the other hand, it is now stabilized, putting an end to several months of regulatory uncertainty.
Regulatory relief does not eliminate CSR pressure
Constraint shifts to the value chain
Although some companies are no longer subject to the legal obligation, this does not mean that expectations have disappeared. The obligation does not disappear: it moves.
Large companies, still subject to the CSRD and CS3D, continue to demand reliable and structured ESG information from their suppliers and partners. Reporting, risk analysis and climate trajectory requirements are thus spreading across all value chains.
At the same time, banks, investors and insurers are integrating ESG criteria into their decision-making processes on an ongoing basis. Access to financing, credit terms and extra-financial ratings increasingly depend on companies' ability to demonstrate control over their environmental, social and governance impacts.
CSR, brand image and attractiveness: still central issues
Beyond regulations, CSR remains a major strategic lever for brand image and employer brand. Customers, business partners, employees and job applicants expect clear, coherent and credible commitments.
Against a backdrop of recruitment pressures and changing societal expectations, a structured CSR approach helps to :
- Strengthen stakeholder confidence,
- Differentiate the company in its market,
- Attracting and retaining talent,
- Secure commercial and financial relations.
Structure your CSR today to anticipate tomorrow
The main change introduced by Omnibus is not the disappearance of CSR, but the shift from a logic of generalized compliance to a logic of strategic steering.
For companies that are not subject to CSRD or CS3D obligations, starting a CSR approach today allows them to :
- Meet the growing demands of customers and contractors,
- Anticipate the expectations of financiers and investors,
- Gradually structure a strategy adapted to their real challenges,
- Avoid having to comply with future regulatory changes.
In this new context, CSR is becoming less of an obligation and more of an opportunity. a tool for resilience, credibility and sustainable performance.
G.A.C. Group supports you in this process, in particular for the creation of your Bilan Carbone and BEGES, The key to sustainable performance.
Make regulation a lever for growth
The CSRD and the Omnibus Act transform reporting into a management tool. More than just calculating emissions, integrate your carbon challenges into the heart of a CSR strategy that creates sustainable value for your organization..
