Arcadis: How to React to EU Omnibus Sustainability Changes

The EU Omnibus Package has caused waves in sustainability with the clock currently stopped on the CSRD and CSDDD.

These regulations have been in the pipeline for years, and sudden changes have caused turbulence in businesses that were preparing to report under these directives. 

“While this is still an evolving situation, the pressure to report from a corporate stakeholder expectation perspective hasn’t gone anywhere,” Tina Armstrong, Global Sustainability Director at Arcadis, writes on LinkedIn.

“As someone who works on ESG reporting strategy, I see this as a moment to regroup, not retreat.” 

What changes are being made to regulations?

The Delay Directive, passed by EU Parliament on 3 April 2025, delays CSRD disclosures to 2028 and 2029.

This applies to waves 2 and 3, large unlisted businesses and listed SMEs.

The Substantive Directive proposes significant changes to the scope and requirements of the CSRD, CSDDD and CBAM regulations. 

With these changes, the European Commission is aiming to reduce the reporting burdens on businesses, particularly on SMEs.

However, some feel that changes so late in the implementation of these regulations may have caused more harm than good. 

“Simplification promised, simplification delivered,” says Ursula von der Leyen, President of the European Commission, when the Omnibus package was first announced.

How can Arcadis help organisations cut through the noise?

Arcadis is a global design, engineering and management consulting company based in the Netherlands. 

Founded in 1888, it has offices in more than 40 countries.

“The whole carbon and biodiversity agenda is altering some of the fundamentals of where we build, how we build and how we operate,” says Alan Brookes, CEO at Arcadis.

The business is committed to accelerating the transition to a net zero world, not just in its own business but through its work with other organisations. 

This includes building sustainability into projects, like modifying lower Manhattan’s shoreline to strengthen climate resilience and providing clarity around sustainability plans, such as CSRD reporting. 

Arcadis has a strong heritage of technical expertise, making it the perfect fit to help empower businesses to tackle their sustainability journey.

Its main piece of advice on changing regulations? 

Even with delays through the EU Omnibus, sustainability reporting remains a long game. 

Now is the time to assess, adapt and stay prepared. 

Supporting sustainability disclosures and stakeholder engagement

Assessing and engaging on sustainability performance provides confidence that organisations are delivering on commitments, but also helps to meet the needs of stakeholders. 

Arcadis helps organisations to engage with stakeholders and communicate progress through a variety of methods, including:

• Materiality assessments and stakeholder engagement 
• Reporting strategy, development and design for regulations including CSRD and GRI
• Reporting and response framework gap analysis and mock scoring
• Response development for assessments like CDP and EcoVadis
• Regulatory policy analysis and review.

While compliance may have pushed some corporate decision makers to engage in sustainability, science remains the same and global temperatures continue to rise. 

Requirements are changing, and may continue to, but the demand for more sustainable businesses and lower-carbon products is expected to continue to rise. 

Even with changes to the CSRD and CSDDD, the EU still aims to reach net zero by 2050 and this will require action from businesses. 

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