What changed in ESRS after the 2025 Omnibus

The 2025 Omnibus package answered the most common complaint about CSRD – that the ESRS asked for too much, too soon. Its thrust is simplification: far fewer mandatory data points and more time before the standards fully bite. The exact figures are still settling, but the direction is unambiguous, and it changes what a good cost-and-ESG model should optimise for.

For finance and sustainability teams the lesson is not “relax” – it is “focus”. With fewer required figures, each one carries more weight and more scrutiny, so vague averages are riskier than before. The methods that win under a leaner ESRS are the ones that tie every disclosed number to an activity and a driver, exactly as activity-based costing does. Fewer data points, better traced, from the model you already run.

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