{"id":35362,"date":"2026-01-19T14:03:13","date_gmt":"2026-01-19T13:03:13","guid":{"rendered":"https:\/\/www.pkf-attest.es\/noticias\/nuevo-escenario-regulatorio-sostenibilidad-paquete-omnibus-2\/"},"modified":"2026-01-19T14:03:13","modified_gmt":"2026-01-19T13:03:13","slug":"nuevo-escenario-regulatorio-sostenibilidad-paquete-omnibus-2","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/en\/noticias\/nuevo-escenario-regulatorio-sostenibilidad-paquete-omnibus-2\/","title":{"rendered":"New regulatory landscape in sustainability: less regulatory burden, more strategic opportunity"},"content":{"rendered":"\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" id=\"h-no-es-momento-de-relajarse-la-simplificacion-regulatoria-debe-entenderse-como-una-oportunidad-para-fortalecer-el-reporting-esg-voluntario-y-poner-en-valor-la-madurez-en-sostenibilidad\" style=\"color:#0fb4d4\">This is no time to relax: regulatory simplification should be seen as an opportunity to strengthen voluntary ESG reporting and highlight maturity in sustainability.<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><\/p>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-2 gb-2-col-equal\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-2 gb-is-responsive-column\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">European sustainability regulations are undergoing a phase of adjustment and simplification that introduces significant changes for organizations that are required\u2014and potentially required\u2014to report ESG information. Recent initiatives promoted by the European Commission, mainly grouped in the so-called <strong>Omnibus Package<\/strong>, together with the <strong>Quick Fix Regulation<\/strong> and the development of <strong>simplified ESRS<\/strong>, are shaping a new context that affects both the deadlines and the scope and level of detail of sustainability reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">Far from being a setback, this scenario opens a window of opportunity for the most mature ESG organizations to strengthen their strategic positioning and consolidate sustainability as a lever for long-term value.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-1024x576.jpg\" alt=\"\" class=\"wp-image-32440\" srcset=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-1024x576.jpg 1024w, https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-300x169.jpg 300w, https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-768x432.jpg 768w, https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-1536x864.jpg 1536w, https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-2048x1152.jpg 2048w, https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-392x222.jpg 392w, https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2026\/01\/esg-icon-concept-environment-renewable-hands-nature-earth-society-governance-sg-sustainable-business-networked-connections-green-background-environmental-icon-600x338.jpg 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2\" id=\"h-que-esta-cambiando-en-el-marco-normativo-europeo\" style=\"color:#0f3780\"><strong>What is changing in the European regulatory framework?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-3\" id=\"h-paquete-omnibus-ajustes-en-plazos-y-alcance\" style=\"color:#0fb4d4\">Omnibus Package: adjustments to deadlines and scope<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Omnibus Package I<\/strong>, presented by the European Commission, aims to reduce the administrative burden on businesses and improve European competitiveness, without compromising the commitments of the Green Deal. In terms of sustainability reporting, it introduces significant changes that affect:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-text-color has-link-color wp-elements-4\" style=\"color:#000000;font-size:16px\">To the <strong>CSRD implementation deadlines<\/strong>, through the directive known as <em>&#8220;stop-the-clock&#8221;<\/em> (Directive 794\/2025) which delays the reporting obligation for certain categories of companies by two years.\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\"><strong>Wave 2<\/strong> (large unlisted companies): CSRD reporting for the 2027 financial year.<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong>Wave 3 ( <\/strong>listed SMEs): CSRD reporting for the 2028 financial year.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-5\" style=\"color:#000000;font-size:16px\">To <strong>number of organizations affected<\/strong>, through a proposed directive pending approval, which involves revising the thresholds for employees, turnover, and assets to the following:\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">1,000 workers.<\/li>\n\n\n\n<li style=\"font-size:16px\">\u20ac450 million.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">These changes anticipate a more gradual and flexible regulatory environment.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-6\" id=\"h-reglamento-quick-fix-alivio-temporal-para-las-empresas-de-la-ola-1\" style=\"color:#0fb4d4\">Quick Fix Regulation: temporary relief for Wave 1 companies<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Regulation 1416\/2025, known as Quick Fix<\/strong>, already approved in July 2025, introduces a specific relief measure for <strong>Wave 1<\/strong> companies (those that began reporting under CSRD in 2025 for the 2024 financial year).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">These regulations allow:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-text-color has-link-color wp-elements-7\" style=\"color:#000000;font-size:16px\">Postpone the disclosure of certain complex ESRS data points.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-8\" style=\"color:#000000;font-size:16px\">Maintain, during a transitional period, a reporting level similar to that already achieved, avoiding a sudden increase in the information burden.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">The aim is to facilitate the initial implementation of the new framework without compromising the quality of reporting or comparability in the medium term.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-9\" id=\"h-implicaciones-clave-para-las-organizaciones\" style=\"color:#0f3780\"><strong>Key implications for organizations<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">Given this new context, the message is clear: <strong>this is not the time to relax<\/strong>. On the contrary, organizations should view this stage as a strategic opportunity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">The reduction in mandatory regulatory requirements can and should be used to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-text-color has-link-color wp-elements-10\" style=\"color:#000000;font-size:16px\"><strong>Reinvigorate<\/strong> <strong>voluntary<\/strong> ESG reporting <strong>,<\/strong> reviving practices that were already well established before the CSRD.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-11\" style=\"color:#000000;font-size:16px\"><strong>Consolidate<\/strong> internal sustainability management systems, beyond mere regulatory compliance.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-12\" style=\"color:#000000;font-size:16px\"><strong>Improve<\/strong> the quality, consistency, and usefulness of the information reported to investors, customers, and other stakeholders.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">Organizations with a higher degree of ESG maturity are in a privileged position to <strong>differentiate themselves<\/strong>, capitalizing on that maturity as a source of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-text-color has-link-color wp-elements-13\" style=\"color:#000000;font-size:16px\">Competitive advantage.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-14\" style=\"color:#000000;font-size:16px\">Greater resilience to future regulatory changes.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-15\" style=\"color:#000000;font-size:16px\">Building sustainable trust in the long term.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-16\" id=\"h-mirando-mas-alla-del-cumplimiento\" style=\"color:#0f3780\"><strong>Looking beyond compliance<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">The new regulatory landscape reinforces a key idea: <strong>sustainability <\/strong>should <strong>not <\/strong>be understood solely as a legal obligation, but <strong>as a strategic element of the business model<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">Companies that continue to proactively advance their ESG reporting and performance, even in a context of regulatory simplification, will be better prepared to meet the expectations of the market, regulators, and society as a whole.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":30562,"template":"novedad-corporativa-single-post.php","categories":[],"tags":[213,212],"novedades_corporativa":[],"class_list":["post-35362","noticias","type-noticias","status-publish","has-post-thumbnail","tag-esg-en","tag-news","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>New regulatory landscape in sustainability: the Omnibus package<\/title>\n<meta name=\"description\" content=\"Less regulatory burden and more strategic opportunity with the new sustainability regulatory landscape: the Omnibus package\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pkf-attest.es\/en\/noticias\/nuevo-escenario-regulatorio-sostenibilidad-paquete-omnibus-2\/\" 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