abat's Blog
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CSRD Drop-out 2026: What applies now
The EU Omnibus Initiative has exempted approximately 80 percent of the companies originally subject to the CSRD from direct compliance requirements. But those who stop now are making a mistake: Customers, banks, and employees continue to request ESG data—regardless of the law. This article explains what the CSRD drop-out really means, which reporting standards make sense now, and how abat supports a structured approach with ID-Report.
CSRD 2026: Postponement yes – all-clear no
The EU has rewritten the rules for sustainability reporting with the Corporate Sustainability Reporting Directive (CSRD). But shortly before the start of the second wave, the schedule was unexpectedly adjusted. The so-called Omnibus Package has postponed the deadlines for many companies and significantly raised the thresholds. However, anyone who now falls into a state of complacency is thinking too short-term. The requirements remain complex, data collection is challenging, and the strategic…
How can emissions accounting be achieved with excellent data?
A strong emissions balance starts with strong data that is precise, complete and clearly structured. Those who set up their GHG balance properly create transparency and establish the foundation for effective climate strategies. With modern tools like ID-Report, data quality and reporting processes can be significantly improved. This turns a demanding obligation into a real competitive advantage, today and in the future.
CSRD: Delay or Opportunity for Businesses?
The EU is debating the CSRD – postponement, simplification, or full implementation? While some countries hesitate, one thing is clear: sustainability remains a competitive factor. Companies that act now secure compliance and market advantages.
The CSRD Is Delayed – Or Is It?
The introduction of the CSRD has been delayed - and many companies are unsettled. While the EU directive on sustainability reporting should actually already be enshrined in law, rumors are swirling in Berlin. But one thing is certain: companies should act now and start the materiality analysis to avoid pressure later on.
CSRD – ESG-Reporting the Next Generation
The CSRD is reminiscent of the discovery of unknown territories in a distant solar system. Starting in 2023, companies that either have more than 500 employees or exceed certain financial thresholds will be required to comply with the CSRD. These requirements require companies to report openly on their environmental and social impacts, as well as their business models and risk management strategies related to sustainability.