The EU Corporate Sustainability Reporting Directive (CSRD), in force since January 2023, has entered a new phase after the EU institutions agreed on the substance of the 'Omnibus I' package of amendments.

What is changing:

- The scope of mandatory reporting is expected to be narrowed to very large companies, with most previously in-scope companies relieved of CSRD reporting obligations or granted significant delays.
- The 'Stop-the-Clock' Directive, published in April 2025, had already postponed reporting deadlines for the second and third waves of companies.
- Even where direct reporting obligations are relaxed, European buyers will continue to request sustainability data from suppliers under customer pressure and other EU rules.

Practical takeaway for Chinese exporters: if you sell into European supply chains, expect requests for carbon data, social compliance evidence and due diligence information to continue — and to become more standardised. Strong internal ESG data management remains your best preparation.