Omnibus Directive Insights

Something important happened in the EU sustainability reporting landscape last week. On March 18, 2026 , the Omnibus Directive will officially enter into force, raising the CSRD threshold from 250 to 1,000 employees and removing roughly 80% of previously in-scope companies from mandatory reporting obligations. If you are a Dutch SME trying to figure out what any of this means for you, you are not alone. Here's the short version: the VSME standard is now the most relevant ESG