CSRD jungle cleared: Your practical guide to sustainability reporting in 2026

How to confidently implement the new ESRS requirements and leverage the regulatory changes of the Omnibus Package.

The Corporate Sustainability Reporting Directive (CSRD) and the associated European Sustainability Reporting Standards (ESRS) pose enormous challenges for companies. This white paper provides clear guidance in the dynamic regulatory environment, explains the key changes brought about by the Omnibus Package, and shows you in a practical way how to implement the new reporting requirements efficiently and in a compliance-oriented manner. Find out who is required to report and when, and how you can use sustainability reporting as a strategic opportunity.

FAQ

1. Who is affected by the CSRD?

The CSRD affects a significantly larger group of companies than the previous NFRD. According to the latest adjustments, very large companies with more than 1,000 employees and over €450 million in revenue are primarily required to report, with a phased introduction.

2. What is the double materiality analysis?

The double materiality analysis is at the heart of the CSRD and requires a two-pronged approach. Companies must assess both the impact of their business activities on the environment and society (inside-out) and the financial opportunities and risks arising from sustainability issues for the company (outside-in).

3. What relief measures are available for companies?

The EU has introduced several simplifications, including raising the thresholds, postponing the reporting deadlines for certain groups of companies ("stop the clock" rule), and allowing certain disclosures to be made at a later date in the first reporting years ("phase-ins").

4. What are the "Simplified ESRS"?

The Simplified ESRS are a proposal by EFRAG to simplify the European Sustainability Reporting Standards. They aim to reduce the level of detail and the reporting effort without fundamentally changing the core information requirements, thereby making the process more pragmatic.

5. What role do IT systems such as SAP S/4HANA play in CSRD implementation?

IT systems are crucial for CSRD implementation, as many of the required data points, such as energy consumption or personnel key figures, are already available in ERP systems such as SAP S/4HANA. The challenge lies in extracting this data in the required quality and granularity and preparing it for reporting in an audit-proof manner.

Contact our expert

This information only covers some of the challenges companies face on their path to greater sustainability. If you have any questions that aren't answered on our website, please contact us via email at sustain@abat.de. We will work with you to find solutions.