Changes in reporting obligations resulting from the Omnibus I project

At what stage are the current changes resulting from the Commission's draft?  

Some of the proposed changes have already gone into effect, such as:  

• Deferral of reporting obligations under the CSRD for 2 years,  
• simplifications in Taxonomy, 
• „quick-fix” regulation modifying Appendix C of the ESRS regulation.  

Still, many companies remain in uncertainty about whether they will be subject to sustainability reporting obligations.  

Where to find up-to-date information about the Omnibus I project?

We realize that following the legislative process can be complicated and tedious, so MATERIALITY meets the needs of entrepreneurs and continuously monitors the status of implementation of changes resulting from the Omnibus I project, By publishing information about them on the site: https://omnibus.materiality.pl. 

We encourage you to read our articles, in which sustainability regulations are practically explained, up-to-date and comprehensive.