Fewer reporters, sharper questions: sustainability data requests after the EU Omnibus

The Omnibus I Directive, published in the Official Journal on 26 February 2026, cut the scope of the Corporate Sustainability Reporting Directive to EU companies with more than 1,000 employees and more than €450 million in turnover, and narrowed the due diligence directive to very large companies, with compliance from 26 July 2029. It also introduced a value-chain cap. Companies with fewer than 1,000 employees can decline requests for sustainability information that go beyond a voluntary standard. The Commission adopted that voluntary standard, based on EFRAG’s VSME, together with simplified reporting standards on 3 July 2026, and reporting companies must respect the cap from financial year 2027. For a Turkish supplier this changes the shape of the question, not its existence. The EU customers that still report will ask in a more standard format, and the largest buyers will keep asking because their own customers, lenders and product rules require it. A supplier that prepares one report along the voluntary standard can answer most requests with the same file.