---
title: "CSRD reporting waves and Omnibus status"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status"
author: "Sorena AI"
description: "Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD reporting waves"
  - "CSRD Omnibus status"
  - "Stop-the-Clock Directive"
  - "ESRS reporting"
  - "EU sustainability reporting"
  - "CSRD"
  - "ESRS"
  - "Omnibus"
  - "Stop-the-Clock"
  - "sustainability reporting"
---
**[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform

[Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io)

---

# CSRD reporting waves and Omnibus status

Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes.

*CSRD* *Reporting waves* *EU*

## CSRD reporting waves and Omnibus status

Separate the enacted CSRD and ESRS rules from the Stop-the-Clock postponement, ESRS quick-fix, and wider Omnibus simplification process.

Use this page as a scope-status record: it preserves official caveats and does not invent replacement reporting dates beyond what the cited sources support.

CSRD timing now has several layers. The original CSRD and ESRS framework is in force, the first companies applied the rules for the 2024 financial year for reports published in 2025, the Stop-the-Clock Directive postponed the entry into application for companies that were previously due to report for financial years 2025 or 2026, and the broader Omnibus simplification package has been moving through the EU legislative process. Treat proposed or politically agreed Omnibus scope changes separately from enacted law until a final legal text is available.

## Current status at a glance

For CSRD wave planning, the most important control is the status label attached to each source. The CSRD itself and the first set of ESRS are enacted. The Commission also states that the first CSRD companies had to apply the rules for financial year 2024, for reports published in 2025.

The Stop-the-Clock Directive is a separate enacted postponement for companies that were previously required to report for the first time for financial years 2025 or 2026. The Commission's broader Omnibus simplification package is different: the grounding records a 26 February 2025 legislative package and a 9 December 2025 political agreement, but this page does not treat proposal-stage or political-agreement wording as final operative law.

- Enacted baseline: CSRD amended the EU reporting framework and ESRS apply to companies subject to CSRD reporting.
- First reporting already started: the Commission states that first CSRD companies applied the new rules for financial year 2024, with reports published in 2025.
- Enacted postponement: the Stop-the-Clock Directive postpones entry into application for companies previously due to report for financial years 2025 or 2026.
- Final ESRS quick-fix process: the Commission's 11 July 2025 delegated act passed scrutiny without objections on 11 September 2025, according to the Commission delegated-acts page.
- Omnibus scope change: the proposal to focus CSRD on companies with more than 1000 employees should be tracked as Omnibus-process status unless the final legal text is being applied.

Sources for this answer:

- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the first CSRD application statement, the Stop-the-Clock description, and the Omnibus proposal and political-agreement status.
- [CSRD implementing and delegated acts](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Supports the status of the 2025 ESRS quick-fix delegated act and the 2023 ESRS delegated regulation entry.

## What to record for each reporting wave

Do not maintain a single undated answer such as 'CSRD applies' or 'Omnibus delays CSRD'. A defensible wave record should identify the entity, the original CSRD wave assessment, whether the entity was in the group previously due for financial year 2025 or 2026 reporting, and the current legal status of any postponement or proposal being relied on.

Where a source supports only a caveat, preserve the caveat. For example, the Commission overview supports that the Stop-the-Clock Directive postpones entry into application for wave two and wave three companies, but the page should not invent a replacement first-reporting date unless the final applicable source used by the company supplies it.

- Entity identifier: legal entity, group position, EU listing status if relevant, and reporting perimeter.
- Original wave assessment: why the entity was treated as first-wave, previously financial-year-2025, previously financial-year-2026, or outside CSRD reporting.
- Current-law adjustment: whether the Stop-the-Clock postponement is relevant to that entity.
- Omnibus watch item: whether the entity may be affected by the proposed largest-company focus, clearly marked as proposal or final law depending on the source in use.
- Evidence date: date the source was reviewed and whether the source is a directive, delegated regulation, Commission overview, political agreement, or proposal.

Sources for this answer:

- [Directive (EU) 2022/2464 on corporate sustainability reporting](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464&ref=sorena.io) - Supports the enacted CSRD baseline that amended the EU reporting framework for corporate sustainability reporting.
- [Stop-the-Clock Directive](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025L0794&ref=sorena.io) - Cited from the Commission CSRD overview as the legal act postponing reporting-requirement application for companies previously due to report for financial years 2025 or 2026.
- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the distinction between the enacted Stop-the-Clock postponement and the wider Omnibus simplification package.

## How to handle Omnibus language without overstating it

Use three labels in internal trackers and public summaries: enacted, final but awaiting application mechanics, and proposed or political agreement. The Commission overview records that the February 2025 Omnibus package proposed applying CSRD only to the largest companies, described there as those with more than 1000 employees, and later records a December 2025 political agreement on the Omnibus I simplification package.

That is not the same as saying every current CSRD threshold has already changed in every implementation context. If the reporting decision depends on the Omnibus package, cite the final legal act when available and keep proposal-stage wording out of definitive scope conclusions.

- Use 'enacted' for CSRD, ESRS Delegated Regulation 2023/2772, and the Stop-the-Clock Directive when those are the sources being applied.
- Use 'final quick-fix delegated act status' for the 2025 ESRS quick-fix described by the Commission as having completed scrutiny without objections.
- Use 'Omnibus proposal' for the February 2025 simplification package description, including the more-than-1000-employees formulation.
- Use 'political agreement' for the 9 December 2025 Omnibus I entry unless the final legal text is cited separately.
- Avoid replacing a source-linked postponement statement with an unsupported new reporting calendar.

Sources for this answer:

- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the February 2025 Omnibus proposal description and the December 2025 political-agreement timeline entry.
- [CSRD implementing and delegated acts](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Supports the 2025 ESRS quick-fix delegated-act status and its relationship to Delegated Regulation (EU) 2023/2772.

## ESRS reporting is a separate layer from wave timing

Once an entity is in an applicable CSRD reporting wave, the reporting content question is not answered by the wave itself. The Commission overview states that companies subject to CSRD have to report according to ESRS, and Delegated Regulation (EU) 2023/2772 sets out the first set of sustainability reporting standards.

For wave-status work, keep ESRS scoping and disclosure readiness in a separate evidence lane from the legal timing lane. That prevents a team from treating an Omnibus timing note as a reason to ignore ESRS data, assurance preparation, or prior first-wave reporting obligations.

- Wave lane: entity scope, original wave, Stop-the-Clock relevance, Omnibus status, and source date.
- ESRS lane: materiality assessment, material impacts, risks and opportunities, disclosure requirements, phase-ins, and quick-fix applicability.
- Assurance lane: which report year and reporting perimeter the assurance team is reviewing.
- Publication lane: annual report, sustainability statement, digital filing, and any local transposition requirements.
- Change lane: source update that changed a conclusion, owner approval, and replacement citation.

Sources for this answer:

- [Commission Delegated Regulation (EU) 2023/2772](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Supports that the first ESRS set is adopted by delegated regulation and applies to undertakings preparing CSRD sustainability reporting according to the directive timetable.
- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the statement that companies subject to CSRD report according to ESRS.

## Evidence pack for a defensible status conclusion

A CSRD reporting-wave conclusion should be short, but it should not be bare. Keep enough evidence to show why the company treated a requirement as already applicable, postponed, or still dependent on final Omnibus legislation.

The evidence pack should be refreshed when the cited Commission overview, delegated-act page, EUR-Lex act, or company fact pattern changes. A proposal or political agreement can be a watch item, but the status conclusion should say when it is not yet the operative legal basis.

- One-page entity scope memo with the original CSRD wave conclusion and source citations.
- Stop-the-Clock assessment showing whether the entity was previously in the financial-year-2025 or financial-year-2026 group.
- Omnibus status line separating proposal, political agreement, and final legal act.
- ESRS readiness line showing whether reporting content work continues despite timing or scope uncertainty.
- Approval record from finance reporting, legal, sustainability, and assurance owners.
- Change log recording source URL, review date, conclusion changed, and what was not changed because the source did not support it.

Sources for this answer:

- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Supports the status categories used in the evidence pack: CSRD first application, Stop-the-Clock postponement, Omnibus proposal, and political agreement.
- [CSRD implementing and delegated acts](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Supports keeping delegated-act status separately from CSRD wave timing and Omnibus scope proposals.

*Recommended next step*

*Placement: after evidence section*

## Convert CSRD status into a source-linked wave record

Use this page to separate enacted CSRD and ESRS requirements from Stop-the-Clock postponement, quick-fix delegated acts, and Omnibus items that still need final legal-text checks.

- [Open Research Copilot](/solutions/research-copilot.md): Check CSRD and ESRS source language before changing a reporting-wave conclusion.
- [Discuss CSRD reporting status](/contact.md): Review wave status, Omnibus caveats, and evidence records with Sorena.

## Primary sources

- [European Commission corporate sustainability reporting overview](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en?ref=sorena.io) - Primary source for CSRD first application, ESRS reporting obligation overview, Stop-the-Clock postponement wording, Omnibus proposal status, and Omnibus political-agreement timeline.
  - Quote: "EU rules require large companies and listed companies"
- [Directive (EU) 2022/2464 on corporate sustainability reporting](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464&ref=sorena.io) - Official legal source for the enacted CSRD baseline amending EU corporate sustainability reporting rules.
  - Quote: "as regards corporate sustainability reporting"
- [Stop-the-Clock Directive](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025L0794&ref=sorena.io) - Official EUR-Lex URL cited in the Commission overview for the directive postponing reporting-requirement application for companies previously due to report for financial years 2025 or 2026.
  - Quote: "stop-the-clock Directive"
- [CSRD implementing and delegated acts](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Primary source for the status of the 2025 ESRS quick-fix delegated act and the 2023 ESRS delegated regulation publication entry.
  - Quote: "expired on 11 September 2025 with no objections"
- [Commission Delegated Regulation (EU) 2023/2772](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Official legal source for the first set of European Sustainability Reporting Standards.
  - Quote: "sustainability reporting standards"

## Related Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Grounded CSRD and ESRS compliance guide covering scope checks, sustainability statements, double materiality, value-chain data, assurance, and digital tagging.
- [CSRD and ESRS FAQ: scope, materiality, assurance, tagging, and value chain](/artifacts/eu/corporate-sustainability-reporting-directive/faq.md): CSRD and ESRS FAQ hub covering company scope, reporting waves, ESRS structure, double materiality, assurance, digital tagging, Taxonomy Article 8, and value chain data.
- [CSRD and ESRS Reporting Checklist](/artifacts/eu/corporate-sustainability-reporting-directive/checklist.md): A practical CSRD and ESRS checklist for confirming reporting scope, sustainability statement content, double materiality, value-chain evidence, assurance readiness, and digital tagging.
- [CSRD and ESRS requirements: scope, reporting, assurance, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/requirements.md): Grounded guide to CSRD and ESRS requirements: who reports, what the sustainability statement must cover, double materiality, value-chain data, assurance, publication, digital tagging, and controls.
- [CSRD and ESRS value-chain data, estimates, proxies, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-data-and-estimation.md): How to handle ESRS value-chain information when supplier or customer data is incomplete: reasonable efforts, estimates, limitations, controls, and assurance evidence.
- [CSRD Applicability Test for EU and Non-EU Company Groups](/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test.md): Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence.
- [CSRD Article 40a third-country group reporting FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/third-country-groups.md): FAQ on when CSRD Article 40a applies to third-country groups, which EU subsidiary or branch publishes the report, and what happens with assurance and missing information.
- [CSRD assurance and ESRS digital tagging evidence](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-and-digital-tagging-evidence.md): Evidence checklist for CSRD assurance readiness, ESRS datapoint traceability, and digital tagging preparation under the ESRS XBRL and ESEF reporting framework.
- [CSRD assurance evidence FAQ: what to keep for limited assurance](/artifacts/eu/corporate-sustainability-reporting-directive/faq/assurance-evidence.md): What CSRD and ESRS assurance evidence should support: management-report publication, the assurance report, national assurance procedures, and EU limited assurance milestones.
- [CSRD assurance evidence pack workflow for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow.md): A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging.
- [CSRD assurance-ready controls and evidence for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-ready-controls-and-evidence.md): Build CSRD and ESRS evidence around GOV-5 controls, double materiality, IROs, value-chain data, assurance files, and XBRL tagging checks.
- [CSRD data point inventory FAQ for ESRS disclosure readiness](/artifacts/eu/corporate-sustainability-reporting-directive/faq/data-point-inventory.md): How to build an ESRS data point inventory for CSRD reporting: disclosure requirements, materiality filters, evidence ownership, value-chain data, XBRL readiness, and assurance support.
- [CSRD deadlines and ESRS compliance calendar](/artifacts/eu/corporate-sustainability-reporting-directive/deadlines-and-compliance-calendar.md): A grounded CSRD and ESRS calendar covering the original reporting waves, enacted postponement caveats, publication duties, assurance, and digital reporting workstreams.
- [CSRD digital tagging and XBRL readiness FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/digital-tagging-xbrl.md): What CSRD teams should do now about XHTML, Inline XBRL, ESRS taxonomy materials, tagging controls, and limits before final digital taxonomy rules apply.
- [CSRD Double Materiality Interview Question Bank for ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-interview-question-bank.md): Interview prompts for ESRS double materiality work: context, affected stakeholders, value chain IROs, impact materiality, financial materiality, thresholds, and evidence.
- [CSRD double materiality method under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-method.md): A grounded method for ESRS double materiality assessment: impact materiality, financial materiality, value-chain coverage, thresholds, evidence, and documentation.
- [CSRD double materiality scoring: IRO assessment and ESRS data points](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-scoring.md): A grounded scoring guide for CSRD and ESRS double materiality: impact materiality, financial materiality, thresholds, evidence, governance, and disclosure mapping.
- [CSRD Double Materiality Workflow for ESRS Assessment](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-workflow.md): A CSRD and ESRS workflow for running a double materiality assessment, from value-chain scoping and stakeholder inputs to IRO scoring, governance approval, and audit trail evidence.
- [CSRD omnibus stop-the-clock status: enacted delay vs proposed scope changes](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the CSRD stop-the-clock directive, the separate Omnibus proposal, and how reporting teams should treat enacted and proposed changes.
- [CSRD penalties and fines: Member State enforcement, controls, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/penalties-and-fines.md): A conservative guide to CSRD penalty exposure: why fines depend on Member State implementation, which reporting failures create risk, and what evidence teams should keep.
- [CSRD reporting waves FAQ: who reports first and what changed](/artifacts/eu/corporate-sustainability-reporting-directive/faq/reporting-waves.md): FAQ on original CSRD reporting waves, stop-the-clock caveats, listed SME opt-out, third-country reporting, and why local transposition law still matters.
- [CSRD scope and phasing by company type](/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type.md): Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats.
- [CSRD topical ESRS scoping: what must be reported?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping.md): FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.
- [CSRD value chain data and estimation methodology under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-estimates.md): How ESRS lets CSRD reporters use sector averages, proxies, and other estimates when direct value-chain data is not available after reasonable effort.
- [CSRD vs CSDDD: Reporting vs Due Diligence](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-csddd.md): Compare CSRD sustainability reporting with CSDDD human rights and environmental due diligence, including scope, evidence, assurance, penalties, and overlap.
- [CSRD vs EU Taxonomy Article 8](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-taxonomy-alignment.md): Compare CSRD and ESRS sustainability reporting with EU Taxonomy Article 8 KPI disclosures, including scope, evidence, tagging, and reuse limits.
- [CSRD vs GRI: ESRS Interoperability](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-gri.md): Compare CSRD/ESRS reporting with GRI-based reporting using grounded ESRS interoperability, materiality, value-chain, and disclosure-reuse rules.
- [CSRD vs IFRS S1 and S2 Comparison](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-ifrs-s1-and-s2.md): Compare CSRD and ESRS with IFRS S1 and S2 across scope, materiality, disclosures, value chain reporting, assurance, digital tagging, and interoperability.
- [CSRD vs SEC Climate Disclosure Rule](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sec-climate-disclosure-rule.md): Grounded comparison notes for CSRD and the SEC climate disclosure rule, focused on CSRD and ESRS duties and conservative limits where SEC facts are not sourced.
- [CSRD vs SFDR: ESRS and Financial Disclosures](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sfdr.md): Compare CSRD/ESRS corporate sustainability reporting with SFDR financial-market disclosures, including scope, materiality, PAI data, assurance, tagging, and reuse limits.
- [CSRD XBRL Tagging Checklist for ESRS and Article 8 Readiness](/artifacts/eu/corporate-sustainability-reporting-directive/xbrl-tagging-checklist.md): A grounded CSRD XBRL tagging readiness checklist for XHTML, Inline XBRL, ESRS taxonomy mapping, Article 8 taxonomy mapping, ESEF validation, and source-controlled review.
- [ESRS 1 and ESRS 2 structure under CSRD](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-1-and-esrs-2-structure.md): A grounded explanation of how ESRS 1 sets the reporting architecture and how ESRS 2 provides the mandatory general disclosures for CSRD sustainability statements.
- [ESRS data point inventory workflow for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-data-point-inventory-workflow.md): Build an ESRS data point inventory that links disclosure requirements, materiality outcomes, evidence owners, XBRL tagging readiness, and assurance controls.
- [ESRS structure and data model for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model.md): Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.
- [FAQ: CSRD double materiality scoring — thresholds, weighting, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/faq/double-materiality-scoring.md): How to score CSRD double materiality under ESRS without invented thresholds: impact materiality, financial materiality, evidence, and documentation.
- [FAQ: CSRD value chain estimates — methods and proportionality under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/value-chain-estimates.md): When ESRS permits value chain estimates, what to disclose about assumptions, accuracy, limits, and improvement plans.
- [How do ESRS 1 and ESRS 2 structure CSRD reporting?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure.md): FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures.
- [LSME and VSME under EU CSRD: what SMEs should know](/artifacts/eu/corporate-sustainability-reporting-directive/faq/lsme-and-vsme.md): FAQ on LSME and VSME under the EU CSRD: listed SME reporting, the temporary opt-out, voluntary SME reporting, and value-chain requests.
- [Taxonomy Article 8 KPIs for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis.md): Grounded guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.
- [Taxonomy Article 8 KPIs under CSRD and ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis.md): FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy.


---

[Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us)

(c) 2026 Sorena AB (559573-7338). All rights reserved.

Source: https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status