CSRD and Omnibus – what changed and what it means for companies in 2026
The EU Omnibus I directive is now in force, significantly narrowing the scope of mandatory CSRD reporting. Learn everything your company needs to know.
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“Greenstep’s interim sustainability specialist guided us through the entire carbon footprint calculation process. They were with us from the very beginning — gathering the data we needed, carrying out lifecycle analyses, helping us navigate different systems, and supporting stakeholder communications. They also ran excellent training sessions for our staff. Without their expertise, we simply wouldn’t have got to where we are today.”
— Maarit Pyykkö, Sustainability & Quality Director, Lappset Group
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“Our collaboration with Greenstep has developed through many stages and grown stronger year on year. In recent years, Greenstep’s sustainability team has been invaluable to us. We operate in a heavily regulated industry where documentation requirements are extremely demanding, and EU sustainability requirements are evolving rapidly — without a knowledgeable partner, it would be very difficult to respond at the pace required.”
— Aki Borgentorp, CEO, Nordtreat
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“Our customers have set themselves sustainability targets, and we’re able to support them through our own monitoring and our EPD declaration. Carrying out LCA calculations on a regular basis helps us understand our business’s emissions and identify areas for improvement — which also makes it easier to set meaningful targets.”
— Markku Janhunen, CEO, Nature Line Cutlery
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“Working with Greenstep has felt reassuring because they are true professionals in their field. We now have a clear picture of how we can develop our work and optimise both our production and the use of our products. Going forward, there’s real potential for us to look more deeply into our operations and explore further ways of reducing the emissions we generate.”
— Igor Nagaev, CEO, Tamturbo
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Keep up with the latest developments and expert articles from our team. Our sustainability specialists produce regular content to help you stay on top of sustainability issues and EU developments.
The EU Omnibus I directive is now in force, significantly narrowing the scope of mandatory CSRD reporting. Learn everything your company needs to know.
Otto Lehtipuu outlines the available options, what expectations still apply to your company, and how to move forward sensibly with sustainability reporting.
Structure of the standards Structure of the standards is clarified to eliminate repetition in the standard and later in the report. This has resulted in reorganizing Minimum disclosure requirements (MDRs) and Policies, Actions and Targets (PATs) that are renamed General disclosure requirements (GDRs) and presented in ESRS 2. Materiality assessment Top down-approach preferred in the […]