{"id":13361,"date":"2026-11-11T11:29:00","date_gmt":"2026-11-11T10:29:00","guid":{"rendered":"https:\/\/proditysoftware.com\/omnibus-csrd-directive\/"},"modified":"2026-11-11T12:09:33","modified_gmt":"2026-11-11T11:09:33","slug":"omnibus-csrd-directive","status":"publish","type":"post","link":"https:\/\/proditysoftware.com\/en\/omnibus-csrd-directive\/","title":{"rendered":"Omnibus Directive and CSRD: Which Companies Are Still Required to Report, and What Will Change in 2027"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The CSRD Omnibus Directive (Directive (EU) 2026\/470) limits the obligation to EU companies with an average of more than 1,000 employees and revenue of more than 450 million euros, either individually or as a group. They will report for the first time on the 2027 fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With this change, most companies that were preparing for the second wave\u2014including all publicly traded SMEs\u2014are now excluded. But falling outside the scope does not mean they will stop managing ESG data: customers, banks, and government agencies will continue to request it, albeit in a more limited format.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Article Contents<\/h2><nav><ul><li class=\"\"><a href=\"#que-es-la-directiva-omnibus-i-y-por-que-cambia-la-csrd\">What Is the Omnibus I Directive and Why Does It Change the CSRD<\/a><\/li><li class=\"\"><a href=\"#que-empresas-siguen-obligadas-a-la-csrd-tras-la-directiva-omnibus\">Which companies remain subject to the CSRD following the Omnibus Directive<\/a><ul><li class=\"\"><a href=\"#los-nuevos-umbrales-mas-de-1-000-empleados-y-mas-de-450-m\u20ac\">The new thresholds: more than 1,000 employees and more than \u20ac450 million<\/a><\/li><li class=\"\"><a href=\"#grupos-de-fuera-de-la-ue\">Non-EU groups<\/a><\/li><li class=\"\"><a href=\"#las-pymes-cotizadas-salen-del-ambito-obligatorio\">Listed SMEs are no longer subject to the requirement<\/a><\/li><li class=\"\"><a href=\"#antes-y-despues-del-omnibus\">Before and after the Omnibus Directive<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#calendario-de-la-csrd-quien-reporta-y-cuando\">CSRD Timeline: Who Reports and When<\/a><ul><li class=\"\"><a href=\"#primera-oleada-y-exencion-transitoria\">First Wave and Transitional Exemption<\/a><\/li><li class=\"\"><a href=\"#empresas-que-entran-ahora-en-el-ambito-ejercicio-2027\">Companies Now Coming Under the Scope: Fiscal Year 2027<\/a><\/li><li class=\"\"><a href=\"#matrices-de-fuera-de-la-ue-ejercicio-2028\">Non-EU parent companies: fiscal year 2028<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#que-cambia-en-los-esrs-simplificados\">What\u2019s Changing in the Simplified ESRS<\/a><ul><li class=\"\"><a href=\"#ya-estan-aprobados-y-en-vigor\">They have already been approved and are in effect<\/a><\/li><li class=\"\"><a href=\"#menos-puntos-de-datos-y-mas-peso-de-lo-cuantitativo\">Fewer data points and greater emphasis on qualitative factors<\/a><\/li><li class=\"\"><a href=\"#aplicacion-voluntaria-anticipada-en-2026\">Voluntary early adoption in 2026<\/a><\/li><li class=\"\"><a href=\"#el-aseguramiento-se-queda-en-limitado\">Assurance remains limited<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#si-tu-empresa-sale-del-ambito-de-la-csrd-los-datos-esg-se-siguen-pidiendo\">If your company falls outside the scope of the CSRD: ESG data is still required<\/a><ul><li class=\"\"><a href=\"#el-limite-de-la-cadena-de-valor-y-el-estandar-voluntario\">The value chain threshold and the voluntary standard<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#situacion-en-espana-transposicion-pendiente-y-einf-vigente\">Situation in Spain: Transposition Pending and EINF in Effect<\/a><\/li><li class=\"\"><a href=\"#la-csddd-tambien-se-reduce\">The CSDDD is also being scaled back<\/a><\/li><li class=\"\"><a href=\"#que-hacer-ahora-con-tu-reporting-de-sostenibilidad\">What to do now with your sustainability reporting<\/a><ul><li class=\"\"><a href=\"#1-revisar-el-analisis-de-doble-materialidad\">1. Review the double materiality analysis<\/a><\/li><li class=\"\"><a href=\"#2-depurar-los-indicadores\">2. Refine the indicators<\/a><\/li><li class=\"\"><a href=\"#3-preparar-la-respuesta-a-la-cadena-de-valor\">3. Prepare the value chain response<\/a><\/li><li class=\"\"><a href=\"#4-asegurar-que-los-datos-se-puedan-trazar\">4. Ensure that the data is traceable<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#como-mantener-el-reporte-de-sostenibilidad-trazable-y-auditable\">How to Ensure Your Sustainability Report Is Traceable and Auditable<\/a><\/li><li class=\"\"><a href=\"#prepara-tus-datos-esg-para-lo-que-viene\">Prepare Your ESG Data for What\u2019s Ahead<\/a><\/li><li class=\"\"><a href=\"#ya-confian-en-prodity\">They already trust Prodity&#8230;<\/a><\/li><li class=\"\"><a href=\"#preguntas-frecuentes-sobre-la-directiva-omnibus-y-la-csrd\">Frequently Asked Questions About the Omnibus Directive and the CSRD<\/a><ul><li class=\"\"><a href=\"#faq-question-1\">Which companies are subject to the CSRD under the Omnibus Directive?<\/a><\/li><li class=\"\"><a href=\"#faq-question-2\">When must a company with more than 1,000 employees submit its first CSRD report?<\/a><\/li><li class=\"\"><a href=\"#faq-question-3\">What happens to companies in the first wave that fall below the new threshold?<\/a><\/li><li class=\"\"><a href=\"#faq-question-4\">What changes are coming to the simplified ESRS?<\/a><\/li><li class=\"\"><a href=\"#faq-question-5\">Do I have to provide ESG data to my clients if my company is not subject to the CSRD?<\/a><\/li><li class=\"\"><a href=\"#faq-question-6\">When will the Omnibus Directive be transposed in Spain?<\/a><\/li><li class=\"\"><a href=\"#faq-question-7\">How should sustainability data be prepared for limited assurance?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the Omnibus I Directive and Why Does It Change the CSRD?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Directive (EU) 2026\/470, known as Omnibus I, is the centerpiece of the simplification package that the Commission presented in February 2025. It amends the CSRD and the CSDDD to focus obligations on larger companies and limit what can be required of smaller ones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It was adopted on February 24, 2026, published in the Official Journal of the European Union on February 26, and has been in effect since March 18. Member States have until <strong>March 19, 2027,<\/strong> to transpose the changes to the CSRD and until July 26, 2028, to transpose those to the CSDDD (<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2026\/470\/oj\" target=\"_blank\" rel=\"noopener\">text available on EUR-Lex<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This was preceded by the <em>\u201cstop-the-clock\u201d<\/em> directive (Directive (EU) 2025\/794), which in 2025 delayed the second and third waves by two years to allow time to negotiate the new scope.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large has-custom-border\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-que-reportar-en-1024x538.webp\" alt=\"\" class=\"wp-image-13382\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px\" srcset=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-que-reportar-en-1024x538.webp 1024w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-que-reportar-en-300x158.webp 300w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-que-reportar-en-768x403.webp 768w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-que-reportar-en.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Which Companies Are Still Subject to the CSRD Following the Omnibus Directive<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">The new thresholds: more than 1,000 employees and more than \u20ac450 million<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Since the Omnibus Directive, the CSRD applies only to EU companies that meet <strong>both of the<\/strong> following criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>an average of more than 1,000 employees during the fiscal year;<\/li>\n\n\n\n<li>more than 450 million euros in net sales.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">They apply to individual companies and parent companies of corporate groups on a consolidated basis. The \u201ctwo out of three\u201d rule from the original CSRD is eliminated. With these thresholds, a manufacturing company with 1,200 employees and revenue of \u20ac300 million is excluded, as is a logistics group with 900 employees and revenue of \u20ac600 million.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-EU Groups<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Parent companies from third countries are subject to the requirements if they generate more than \u20ac450 million in revenue in the EU over two consecutive fiscal years and have a subsidiary or branch in the EU with revenue exceeding \u20ac200 million.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Listed SMEs Are Exempt from the Mandatory Reporting Requirement<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The third wave is eliminated. Listed SMEs may report on a voluntary basis and are protected by the value chain limit described below.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Before and after the Omnibus Act<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th>Original CSRD (Directive 2022\/2464)<\/th><th>CSRD following Omnibus I<\/th><\/tr><\/thead><tbody><tr><td>EU Companies<\/td><td>Large companies: two out of three criteria (more than 250 employees, more than \u20ac50 million in revenue, more than \u20ac25 million in total assets) and EIP<\/td><td>More than 1,000 employees and more than 450 M\u20ac in revenue (cumulative)<\/td><\/tr><tr><td>Listed SMEs<\/td><td>Mandatory (with the option to defer)<\/td><td>Not subject to mandatory reporting<\/td><\/tr><tr><td>Non-EU groups<\/td><td>More than \u20ac150 million in the EU and a subsidiary or branch exceeding certain thresholds<\/td><td>More than \u20ac450 million in the EU and a subsidiary or branch with more than \u20ac200 million<\/td><\/tr><tr><td>Verification<\/td><td>Limited, with planned transition to reasonable<\/td><td>Limited only<\/td><\/tr><tr><td>Value chain inquiries<\/td><td>No specific limit<\/td><td>Limit for companies with up to 1,000 employees<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Source: Directive (EU) 2022\/2464 and Directive (EU) 2026\/470.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CSRD Timeline: Who Reports and When<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Here is the CSRD schedule.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large has-custom-border\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-calendario-en@2x-1024x538.png\" alt=\"\" class=\"wp-image-13377\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px\" srcset=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-calendario-en@2x-1024x538.png 1024w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-calendario-en@2x-300x158.png 300w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-calendario-en@2x-768x403.png 768w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-calendario-en@2x-1536x806.png 1536w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-calendario-en@2x-2048x1075.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">First Wave and Temporary Exemption<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Large public-interest entities that report starting in fiscal year 2024 remain subject to the requirements if they exceed the new thresholds. Those that do not exceed them may be exempt from reporting for fiscal years 2025 and 2026 if their Member State exercises the option provided by the Omnibus Directive. Starting in 2027, they will fall outside the scope.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Entities now falling within the scope: fiscal year 2027<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that were not included in the first wave (in practice, the large companies from the former second wave with more than 1,000 employees and \u20ac450 million in revenue) will report on the fiscal year beginning on January 1, 2027, and publish their reports in 2028.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-EU parent companies: fiscal year 2028<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Groups from third countries that meet the thresholds will report on the 2028 fiscal year and publish their reports in 2029.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In summary: <strong>2027 is the first reporting year<\/strong> for nearly all required companies, and the <strong>data<\/strong> they record starting January 1 must be verifiable in 2028.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What\u2019s Changing in the Simplified ESRS<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">They have already been approved and are in effect<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Commission adopted the delegated act in July 2026. It was published in the Official Journal of the European Union on September 21 as <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1563\/oj\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2026\/1563<\/a> and entered into force on November 10, 2026. They are mandatory for reporting periods beginning on or after January 1, 2027.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fewer Data Points and Greater Emphasis on Quantitative Analysis<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The revision substantially reduces the number of mandatory data<em>points<\/em>, eliminates a significant portion of the narrative sections, and makes the double materiality analysis more balanced. The result is a shorter standard that is more focused on quantitative indicators (emissions, energy, water, waste, workforce), which must be based on actual, traceable data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Indicators related to the company\u2019s own workforce, including those on health and safety, remain. This is one of the reasons <a href=\"https:\/\/proditysoftware.com\/en\/osh-esg-and-sustainability-in-2026\/\">why occupational health and safety (PRL) and ESG can no longer be separated<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Voluntary early adoption in 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For the 2026 reporting year, reporting entities may continue to use the previous ESRS (Set 1, as amended by Delegated Regulation (EU) 2025\/1416), apply them with the simplifications provided for in the new regulation, or adopt the fully simplified ESRS. The sustainability report must indicate which version has been applied.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Assurance remains limited<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Omnibus Directive eliminates the transition to reasonable assurance. Verification will be limited, with harmonized standards expected by July 1, 2027. \u201cLimited\u201d does not mean superficial: the verifier will continue to ask where each piece of data comes from and how it was calculated.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">If your company falls outside the scope of the CSRD: ESG data is still required<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is the largest group. Falling outside the scope of the CSRD eliminates the regulated reporting requirement, but not the demand for information. Clients who are required to report will report on their value chain and will ask you for emissions, consumption, and safety data. Banks and investors need ESG data for their own reporting. Tenders are increasingly weighting environmental and social criteria, and government agencies continue to request your environmental disclosures. In the manufacturing, energy, and logistics sectors\u2014where companies are regular suppliers to large conglomerates\u2014that pressure shows no signs of letting up.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Value Chain Limit and the Voluntary Standard<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The new development is that these requests are now subject to a limit. Starting with fiscal years beginning on January 1, 2027, a reporting entity may not require partners in its value chain with 1,000 or fewer employees to provide more information than is specified in the voluntary standard (<em>value chain cap<\/em>). That standard is based on EFRAG\u2019s VSME, and the Commission has adopted it as <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2026\/1560<\/a>, effective as of September 24, 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The limit applies only to what the client requests for its own CSRD report, not to requests arising from other legal obligations. And while you may refuse to provide additional information, this does not exempt you from providing\u2014and providing quickly\u2014what is required. In practice, the voluntary standard has become the go-to format for responding to clients and banks. If you plan to use it to prepare your own report, our guide on <a href=\"https:\/\/proditysoftware.com\/en\/esg-sustainability-reporting-how-to-prepare-an-effective-report-step-by-step\/\">how to prepare a sustainability report<\/a> explains how to structure it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Situation in Spain: Transposition Pending and EINF in Effect<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spain did not fully transpose the original CSRD. The Draft Law on Corporate Sustainability Reporting, approved by the Council of Ministers in October 2024, is still pending in Congress and, as of the date of this article, has not been published in the Official State Gazette (BOE). Since it was drafted using the old thresholds, it will have to be brought into compliance with the Omnibus Directive by March 19, 2027. For now, there is no confirmed timeline or national thresholds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In <strong>the<\/strong> meantime, <strong>Law 11\/2018 remains in effect<\/strong>. The Non-Financial Information Statement (EINF), verified by an independent service provider, remains mandatory for entities that meet its requirements: having more than 250 employees and being a public-interest entity, or meeting two size criteria for two fiscal years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On October 20, 2026, the CNMV and the ICAC updated their joint statement on the EINF. They recommend that companies with more than 1,000 employees prepare it in accordance with the revised ESRS, and that other companies consider either the ESRS or the voluntary standard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Practical implication: Many Spanish companies that fall outside the scope of the CSRD following the Omnibus Directive <strong>are still required to prepare the EINF<\/strong>. It is not advisable to dismantle the reporting process prematurely.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The CSDDD is also being scaled back<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Omnibus I also amends the Due Diligence Directive (CSDDD). It will apply only to companies with more than 5,000 employees and global revenue exceeding 1.5 billion euros, and their obligations take effect on July 26, 2029. The maximum penalty is set at 3% of global revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For most medium-sized and large companies, this will not be a direct obligation, but rather an indirect one: affected groups will pass on due diligence questionnaires and clauses to their suppliers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What to Do Now with Your Sustainability Reporting<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regardless of your company\u2019s situation following the CSRD Omnibus Directive, there are four tasks you should address in the coming months.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Review your double materiality analysis<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your company remains subject to the requirement, align it with the more proportionate approach of the simplified ESRS: some issues may no longer be material, while others may gain importance. If your company falls outside the scope, this will help you decide which data to prioritize for clients and investors.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Refine the indicators<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With fewer data points, each one carries more weight. Review the formula, the source data, and who is responsible for validating each indicator. Remove duplicates and document the definitions so that the waste recovery rate or frequency index is calculated the same way at all facilities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Prepare Your Response for the Value Chain<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your company has 1,000 employees or fewer, prepare a \u201cstandard data package\u201d aligned with the voluntary standard to respond quickly to clients and banks. If your company is required to comply, adjust the supplier questionnaires to the new threshold.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Ensure that data can be traced<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Limited assurance requires tracing the path of each data point\u2014from the utility bill, the waste management company\u2019s delivery note, or the accident report all the way to the figure in the report. If that path involves multiple Excel spreadsheets sent via email, the risk of error is high.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Keep the Sustainability Report Traceable and Auditable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Simplified ESRSs require less, but what they do require must be done correctly. The main risk isn\u2019t the standard itself, but rather the data collection process. In many companies with multiple locations, each site sends its Excel file, someone consolidates it manually, the KPIs are recalculated on another sheet, and no one knows which version is the final one when the auditor arrives.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fertiberia, which has production facilities in Spain, France, and Portugal, moved beyond using Excel to centralize its environmental data. Estela Zapico, from the Environmental Coordination department, explains this in this video, which is less than three minutes long.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube\">\n<div class=\"wp-block-embed__wrapper\"><iframe loading=\"lazy\" title=\"Fertiberia Success Story: Automating ESG Reporting and Sustainability Data | Prodity\" src=\"https:\/\/www.youtube.com\/embed\/uixdX7s5jnc\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">What Fertiberia describes is what any report needs to include following the Omnibus Directive:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;Raw&#8221; data from all facilities in one place<\/strong>, rather than pre-calculated results on local spreadsheets.<\/li>\n\n\n\n<li><strong>Automatically calculated KPIs<\/strong>, such as waste recovery rates or indicators per metric ton produced, using the same formula across all plants.<\/li>\n\n\n\n<li><strong>Comparisons between plants<\/strong> to detect deviations before the auditor does.<\/li>\n\n\n\n<li><strong>Data extraction<\/strong> for the EINF, administrative purposes, investors, or a client\u2019s questionnaire, without having to recreate Excel spreadsheets.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Prodity does not include the regulatory framework: your team is responsible for interpreting the ESRS, the voluntary standard, and Law 11\/2018. What it does is ensure that the data feeding those reports is organized, traceable, and ready for extraction. If you\u2019re evaluating tools, we\u2019ve compiled the <a href=\"https:\/\/proditysoftware.com\/en\/esg-software-10-key-features-to-look-for-in-a-sustainability-platform\/\">key features of ESG software<\/a>. In <a href=\"https:\/\/proditysoftware.com\/en\/solutions\/esg\/\">Prodity\u2019s ESG solution<\/a>, you can see how it applies to environmental and sustainability management.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large has-custom-border\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-panel-esg-en-1024x538.webp\" alt=\"\" class=\"wp-image-13372\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px\" srcset=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-panel-esg-en-1024x538.webp 1024w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-panel-esg-en-300x158.webp 300w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-panel-esg-en-768x403.webp 768w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/11\/omnibus-csrd-panel-esg-en.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Get Your ESG Data Ready for What&#8217;s Ahead<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Whether your company is subject to the CSRD or not, the starting point is the same: centralized source data, uniformly defined metrics, and a historical record that stands up to scrutiny. Fertiberia has already done this with Prodity at its facilities in three countries. <strong><a href=\"https:\/\/proditysoftware.com\/en\/request-demo\/\" data-type=\"page\" data-id=\"77\">Request a demo and discover how to automate ESG reporting<\/a><\/strong> using your own facilities and metrics.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-cyan-bluish-gray-border-color has-global-padding is-layout-constrained wp-container-core-group-is-layout-5e509230 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;margin-top:var(--wp--preset--spacing--80);margin-bottom:var(--wp--preset--spacing--80);padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"ya-confian-en-prodity\">They already trust Prodity&#8230;<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/08\/Banner-Clientes-Global-selection-1-1024x512.png\" alt=\"\" class=\"wp-image-11030\" srcset=\"https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/08\/Banner-Clientes-Global-selection-1-1024x512.png 1024w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/08\/Banner-Clientes-Global-selection-1-300x150.png 300w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/08\/Banner-Clientes-Global-selection-1-768x384.png 768w, https:\/\/proditysoftware.com\/wp-content\/uploads\/2026\/08\/Banner-Clientes-Global-selection-1.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-e7a9e829 wp-block-buttons-is-layout-flex\" style=\"padding-bottom:var(--wp--preset--spacing--60)\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\">View Success Stories<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently Asked Questions About the Omnibus Directive and the CSRD<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Which companies are subject to the CSRD under the Omnibus Directive?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>EU companies with an average of more than 1,000 employees and more than 450 million euros in revenue, either individually or as a group. Both criteria are cumulative. This also applies to non-EU groups with more than \u20ac450 million in revenue within the EU and a European subsidiary or branch with more than \u20ac200 million in revenue. Listed SMEs are excluded from the mandatory scope.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">When must a company with more than 1,000 employees submit its first CSRD report?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>If it also exceeds 450 M\u20ac and was not included in the first wave, it must report on the fiscal year beginning on January 1, 2027, and publish the report in 2028. This means that the 2027 data must be verifiable, so the data collection system must be operational before the fiscal year begins.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What about companies in the first wave that fall below the new threshold?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Member States may exempt them from reporting under the CSRD for the 2025 and 2026 fiscal years, and as of 2027, they will no longer fall within the scope of the regulation. In Spain, it is also important to note that Law 11\/2018 remains in effect: if they meet its requirements, they must continue to file the verified EINF.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-4\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What changes are there to the simplified ESRS?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>They significantly reduce the number of mandatory data points, eliminate a large portion of the narrative disclosures, and make the double materiality analysis more balanced. They are mandatory starting in fiscal year 2027 and may be applied as early as 2026. Quantitative indicators will carry more weight, so the quality and traceability of source data become critical.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-5\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do I have to provide ESG data to my clients if my company is not subject to the CSRD?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>It\u2019s not because of the CSRD, but in practice, your regulated clients, your banks, and the bidding processes will continue to request this information from you. If your company has 1,000 employees or fewer, you can limit the information you provide for the client\u2019s CSRD report to what\u2019s specified in the voluntary standard. Having that data centralized in ESG software allows you to respond without having to redo the calculations each time.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-6\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">When will the Omnibus Directive be transposed in Spain?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The European deadline for transposing the changes to the CSRD is March 19, 2027. Spain has had the Corporate Sustainability Reporting Bill before Congress since 2024, and it will need to be adapted to the new thresholds. As of the date of this article, it has not been published in the Official State Gazette (BOE), and in the meantime, Law 11\/2018 on the EINF remains in effect.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-7\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How should sustainability data be prepared for limited assurance?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>It must be possible to trace each indicator back to its source data, with consistent definitions across all locations and a designated person responsible for each record. With Excel spreadsheets sent via email, this is very difficult to verify. That is why many companies centralize data from all their locations on an ESG platform with automatically calculated KPIs.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p>&#8220;`<\/p>","protected":false},"excerpt":{"rendered":"<p>The CSRD Omnibus Directive (Directive (EU) 2026\/470) limits the obligation to EU companies with an average of more than 1,000 employees and revenue of more than 450 million euros, either individually or as a group. They will report for the first time on the 2027 fiscal year. With this change, most companies that were preparing [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":13357,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[71,68],"tags":[240,238,239],"class_list":["post-13361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-esg","category-environment","tag-csrd","tag-omnibus-directive","tag-sustainability-reporting"],"_links":{"self":[{"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/posts\/13361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/comments?post=13361"}],"version-history":[{"count":2,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/posts\/13361\/revisions"}],"predecessor-version":[{"id":13387,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/posts\/13361\/revisions\/13387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/media\/13357"}],"wp:attachment":[{"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/media?parent=13361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/categories?post=13361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/proditysoftware.com\/en\/wp-json\/wp\/v2\/tags?post=13361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}