Why the CSRD matters
The CSRD set out to make sustainability data as rigorous and comparable as financial data: audited, standardised, and filed alongside the annual report. Even after the scope was narrowed, that principle stands. For companies in scope, sustainability reporting is no longer a marketing exercise but an assured disclosure with legal weight.
Its reach extends well beyond the companies directly in scope. A reporting company must disclose value-chain impacts, which means it asks suppliers, many of them too small to be in scope themselves, for emissions and sustainability data. The directive's effect is felt all the way down the supply chain.
What changed under the Omnibus reforms
This is the part most older guidance gets wrong. The 2025–26 Omnibus package substantially reduced the CSRD's scope. The reporting thresholds were raised so that the directive now applies mainly to companies with more than 1,000 employees and over €450 million net turnover. Many mid-market companies originally captured have fallen out of mandatory scope. A "stop-the-clock" measure delayed reporting timelines for later waves by two years, and the ESRS themselves are being simplified to reduce the number of required data points. Because the directive must be transposed into national law and some provisions allow member-state discretion, exact obligations should be confirmed against the current national implementation.
What the CSRD requires
In-scope companies must report against the ESRS, covering climate, pollution, water, biodiversity, resource use and circular economy, workforce, communities, consumers, and governance. The process begins with a double materiality assessment to identify which topics are material, then requires quantified disclosures, including Scope 1, 2, and 3 greenhouse gas emissions, with limited assurance from an independent auditor.
CSRD and life cycle assessment
The CSRD's climate and resource disclosures, particularly Scope 3 and circular-economy metrics, draw directly on product-level environmental data. Strong LCA and product carbon footprint work gives a reporting company defensible numbers for its value-chain disclosures, and gives its suppliers the data their customers now request. Even companies that have fallen out of mandatory scope often still produce this data because their customers and banks require it.
Defensible CSRD value-chain data starts with rigorous product footprints. See how Minviro supports value-chain emissions data →
Why the CSRD matters
The CSRD set out to make sustainability data as rigorous and comparable as financial data: audited, standardised, and filed alongside the annual report. Even after the scope was narrowed, that principle stands. For companies in scope, sustainability reporting is no longer a marketing exercise but an assured disclosure with legal weight.
Its reach extends well beyond the companies directly in scope. A reporting company must disclose value-chain impacts, which means it asks suppliers, many of them too small to be in scope themselves, for emissions and sustainability data. The directive's effect is felt all the way down the supply chain.
What changed under the Omnibus reforms
This is the part most older guidance gets wrong. The 2025–26 Omnibus package substantially reduced the CSRD's scope. The reporting thresholds were raised so that the directive now applies mainly to companies with more than 1,000 employees and over €450 million net turnover. Many mid-market companies originally captured have fallen out of mandatory scope. A "stop-the-clock" measure delayed reporting timelines for later waves by two years, and the ESRS themselves are being simplified to reduce the number of required data points. Because the directive must be transposed into national law and some provisions allow member-state discretion, exact obligations should be confirmed against the current national implementation.
What the CSRD requires
In-scope companies must report against the ESRS, covering climate, pollution, water, biodiversity, resource use and circular economy, workforce, communities, consumers, and governance. The process begins with a double materiality assessment to identify which topics are material, then requires quantified disclosures, including Scope 1, 2, and 3 greenhouse gas emissions, with limited assurance from an independent auditor.
CSRD and life cycle assessment
The CSRD's climate and resource disclosures, particularly Scope 3 and circular-economy metrics, draw directly on product-level environmental data. Strong LCA and product carbon footprint work gives a reporting company defensible numbers for its value-chain disclosures, and gives its suppliers the data their customers now request. Even companies that have fallen out of mandatory scope often still produce this data because their customers and banks require it.
Defensible CSRD value-chain data starts with rigorous product footprints. See how Minviro supports value-chain emissions data →
Why the CSRD matters
The CSRD set out to make sustainability data as rigorous and comparable as financial data: audited, standardised, and filed alongside the annual report. Even after the scope was narrowed, that principle stands. For companies in scope, sustainability reporting is no longer a marketing exercise but an assured disclosure with legal weight.
Its reach extends well beyond the companies directly in scope. A reporting company must disclose value-chain impacts, which means it asks suppliers, many of them too small to be in scope themselves, for emissions and sustainability data. The directive's effect is felt all the way down the supply chain.
What changed under the Omnibus reforms
This is the part most older guidance gets wrong. The 2025–26 Omnibus package substantially reduced the CSRD's scope. The reporting thresholds were raised so that the directive now applies mainly to companies with more than 1,000 employees and over €450 million net turnover. Many mid-market companies originally captured have fallen out of mandatory scope. A "stop-the-clock" measure delayed reporting timelines for later waves by two years, and the ESRS themselves are being simplified to reduce the number of required data points. Because the directive must be transposed into national law and some provisions allow member-state discretion, exact obligations should be confirmed against the current national implementation.
What the CSRD requires
In-scope companies must report against the ESRS, covering climate, pollution, water, biodiversity, resource use and circular economy, workforce, communities, consumers, and governance. The process begins with a double materiality assessment to identify which topics are material, then requires quantified disclosures, including Scope 1, 2, and 3 greenhouse gas emissions, with limited assurance from an independent auditor.
CSRD and life cycle assessment
The CSRD's climate and resource disclosures, particularly Scope 3 and circular-economy metrics, draw directly on product-level environmental data. Strong LCA and product carbon footprint work gives a reporting company defensible numbers for its value-chain disclosures, and gives its suppliers the data their customers now request. Even companies that have fallen out of mandatory scope often still produce this data because their customers and banks require it.
Defensible CSRD value-chain data starts with rigorous product footprints. See how Minviro supports value-chain emissions data →