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Sustainability reporting after Omnibus
Kenneth Van den Bergh, Co-founder & CEO, Carbon+Alt+DeleteOn 25 February 2025, the European Commission announced the Omnibus Simplification Package. This proposal includes a wide range of measures to ease EU obligations around sustainability reporting. This will rewrite the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy, the Cross Border Adjustment Mechanism (CBAM) and the Corporate Sustainability Due Diligence Directive (CSDDD).
The changes to the CSRD have the most concrete impact on (medium-sized) companies in the EU (and in the UK if part of an EU-based group). Only companies with more than 1,000 employees still fall under CSRD. Companies with 250 to 1000 employees will no longer have to report (except for publicly listed SMEs). The data points to be reported will also change. Over the next 2 years, the European Sustainability Reporting Standards (ESRS) will be reviewed at the request of the Commission. There sector-specific standards are also dropped. Finally, companies that still must report under CSRD but have not yet started, will get a 2-year reprieve.
The above is not good news. First, fewer companies will measure their climate impact. And let that measurement be a crucial first step to mitigate emissions. So, Omnibus means a delay in the transition to a climate-neutral economy. In addition, Omnibus changes the rules during the game. A lot of companies have made large investments to be ready for these obligations. These companies are now penalised, while laggards are rewarded with postponements. This could erode companies' confidence in future European regulation. Finally, there is again the risk of fragmentation. One of the big promises of the CSRD was harmonisation: one clear standard for sustainability reporting within Europe. With the changes to Omnibus, companies again risk ending up in a situation where they must report in different ways and for different audiences. There is a real danger of throwing out the baby with the bathwater: less burden in the short term, but more chaos in the long term.
Opportunities after Omnibus
Yet Omnibus also offers opportunities. It must be said, the CSRD was admin heavy - especially for smaller companies that just fell under CSRD. The voluntary SME standard (VSME) may offer relief here. This lighter but standardised form of reporting could well become the new de facto standard, even if reporting is not legally required.
Because make no mistake, companies will have to report on their sustainability as major customers and financial institutions will (continue to) demand it.
For sustainability consultants, this new landscape brings a shift — but also clear opportunities. While some CSRD obligations are postponed, the demand for sustainability data will not disappear. In fact, the complexity of navigating a more fragmented and evolving regulatory
environment increases the need for expert guidance. Consultants can position themselves as trusted partners for companies seeking clarity amid uncertainty, helping them make strategic choices about when and how to report, which standards to adopt, and how to remain credible to stakeholders despite changing legal thresholds.
Moreover, the growing demand for voluntary reporting (e.g. via VSME or industry initiatives) presents a new market segment: smaller companies that are not legally required to report but must do so to remain part of key value chains. These companies often lack in-house expertise and will need hands-on support — from data collection and materiality assessments to setting credible reduction targets and engaging with suppliers.
Lastly, the extended timeline for CSRD compliance gives consultants a longer runway to build scalable, standardised services and invest in digital tools like Carbon+Alt+Delete. The next two years are an opportunity to sharpen offerings, create SME-specific reporting packages, and grow recurring revenue through ongoing support and scenario planning.
How Carbon+Alt+Delete can help sustainability consultants
Carbon+Alt+Delete is the carbon accounting software for sustainability consultants. Our cloud-based software supports sustainability consultants all over Europe to track and reduce the climate impact of companies. The platform supports the full carbon accounting process, from data collection and reporting to scenario simulation and auditing. The software is verified on an annual basis by a third party to be compliant with the Greenhouse Gas Protocol (Corporate Standard) and the ISO 14064-1 standard. With our software, consultancies ensure compliance and auditability of their carbon accounting processes, reduce the time spent to calculate and update the carbon footprint, and get actionable insights to get their client on a net zero path. Currently there are more than 100 consultancies using Carbon+Alt+Delete for more than 1000 carbon footprints across Europe.
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We see Omnibus not as a setback, but as a moment for consultants to take the lead — helping clients navigate complexity, build trust, and stay ahead in a shifting regulatory landscape.
For sustainability consultants, this new landscape brings a shift — but also clear opportunities. While some CSRD obligations are postponed, the demand for sustainability data will not disappear. In fact, the complexity of navigating a more fragmented and evolving regulatory
environment increases the need for expert guidance. Consultants can position themselves as trusted partners for companies seeking clarity amid uncertainty, helping them make strategic choices about when and how to report, which standards to adopt, and how to remain credible to stakeholders despite changing legal thresholds.
Moreover, the growing demand for voluntary reporting (e.g. via VSME or industry initiatives) presents a new market segment: smaller companies that are not legally required to report but must do so to remain part of key value chains. These companies often lack in-house expertise and will need hands-on support — from data collection and materiality assessments to setting credible reduction targets and engaging with suppliers.
Lastly, the extended timeline for CSRD compliance gives consultants a longer runway to build scalable, standardised services and invest in digital tools like Carbon+Alt+Delete. The next two years are an opportunity to sharpen offerings, create SME-specific reporting packages, and grow recurring revenue through ongoing support and scenario planning.
How Carbon+Alt+Delete can help sustainability consultants
Carbon+Alt+Delete is the carbon accounting software for sustainability consultants. Our cloud-based software supports sustainability consultants all over Europe to track and reduce the climate impact of companies. The platform supports the full carbon accounting process, from data collection and reporting to scenario simulation and auditing. The software is verified on an annual basis by a third party to be compliant with the Greenhouse Gas Protocol (Corporate Standard) and the ISO 14064-1 standard. With our software, consultancies ensure compliance and auditability of their carbon accounting processes, reduce the time spent to calculate and update the carbon footprint, and get actionable insights to get their client on a net zero path. Currently there are more than 100 consultancies using Carbon+Alt+Delete for more than 1000 carbon footprints across Europe.
