CSRD: 80% of companies leave the perimeter in 2026
Lightened CSDD: Business « Offscope » stay in the viewfinder. Omnibus reduced the CSDD's field massively. But leaving the legal obligation does not mean getting out of the market requirements.
The European Omnibus 1 Directive has been active since 19 March 2026. It raises the thresholds for the application of the CSDD (the European Sustainability Reporting Directive) to companies with more than 1 000 employees and 450 million euros in turnover. As a result, about 80% of the companies previously involved are officially exempted. For many leaders, the message seems clear: « We don't have to, we stop. » That's where the reasoning goes.
When the market picks up what the law has dropped
Legal obligation and economic pressure do not overlap. Banks did not wait for Omnibus 1 to incorporate ESG criteria (environment, social, governance) into their risk assessment. A company unable to provide minimum sustainability data when applying for financing is exposed to an increase in its interest rate, or a refusal for projects not aligned with the Union's sustainability criteria.
Tenders tell the same story. Large suppliers remain subject to CSDD and continue to standardize their supplier questionnaires around VSME, a simplified standard for SMEs whose formal adoption is expected by July 2026. It's not a ceiling of what you can be asked for. This is the floor below which you become difficult to select.
Above all, the history of CSR regulations in Europe is one of gradual enlargement. Thresholds go up and down. Today's exemptions are not guaranteed for tomorrow. Companies that take advantage of this respite to structure a solid approach will be in a strong position in the next round. The others will have to build everything urgently.
Can your company today respond to a CSR request in a tender or financing package?
What ACTE International recommends
- Make a state of your CSR maturity, even without immediate legal obligation
- Identify stakeholders who are already asking for ESG data: banks, customers, insurers, investors
- Familiarize yourself with the VSME standard as a voluntary structuring base before its official adoption
- Document your 3 to 5 key CSR indicators before you are urgently asked for them
Identify your 3 priority actions by completing our free CSR self-assessment tool and take stock with an expert: https://www.acte-international.com/diag-rse/