{"id":10953,"date":"2025-03-05T12:21:40","date_gmt":"2025-03-05T11:21:40","guid":{"rendered":"https:\/\/adconia.de\/en\/?p=10953"},"modified":"2025-03-05T12:21:40","modified_gmt":"2025-03-05T11:21:40","slug":"csrd-omnibus-and-the-sme-sector","status":"publish","type":"post","link":"https:\/\/adconia.de\/en\/blog\/2025\/03\/05\/csrd-omnibus-and-the-sme-sector\/","title":{"rendered":"CSRD, Omnibus and the SME sector &#8211; Do companies still need an ESG strategy?"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m7vtd2f4-74d3da413312171b878b84516be90198\">\n.avia-section.av-m7vtd2f4-74d3da413312171b878b84516be90198 .av-parallax .av-parallax-inner{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2025\/03\/brussels-4056171_1920.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-m7vtd2f4-74d3da413312171b878b84516be90198 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_one_fifth  avia-builder-el-first  av-parallax-section avia-bg-style-parallax av-minimum-height av-minimum-height-100 av-height-100  container_wrap sidebar_right'  data-section-bg-repeat='no-repeat' data-av_minimum_height_pc='100' data-av_min_height_opt='100'><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color avia-full-stretch'><\/div><\/div><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10953'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-33kxpt5-91041e14bd71d8860188c6b594e265b7 av_one_fifth  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div  '     ><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m7vteu60-5ddaa854c6f19cdd8adf9fc3eef60a06\">\n.flex_column.av-m7vteu60-5ddaa854c6f19cdd8adf9fc3eef60a06{\npadding:10px 10px 10px 10px;\nbackground-color:rgba(0,0,0,0.75);\n}\n<\/style>\n<div  class='flex_column av-m7vteu60-5ddaa854c6f19cdd8adf9fc3eef60a06 av_three_fifth  avia-builder-el-2  el_after_av_one_fifth  avia-builder-el-last  flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1\">\n#top .av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1{\npadding-bottom:10px;\ncolor:#ffffff;\nfont-size:24px;\n}\nbody .av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 .av-subheading{\nfont-size:16px;\ncolor:#f25000;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-m7vte5et-8c4b61a9e32cd1d808acb0780098d3d1 av-special-heading-h2 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-3  avia-builder-el-no-sibling  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >CSRD, Omnibus and the SME sector &#8211; Do companies still need an ESG strategy?<\/h2><div class='av_custom_color av-subheading av-subheading_below'><p>Interview with sustainability expert Rainer den Ouden from ADCONTERRA<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10953'><div class='entry-content-wrapper clearfix'><div  class='flex_column av-2mt1qx5-2724251d81799bccf33ad14caba1b88f av_one_fifth  avia-builder-el-4  el_after_av_section  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m7vtimc6-d3a19379a595f3f02608f8953d672785\">\n.avia-image-container.av-m7vtimc6-d3a19379a595f3f02608f8953d672785 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-m7vtimc6-d3a19379a595f3f02608f8953d672785 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-m7vtimc6-d3a19379a595f3f02608f8953d672785 av-styling- avia-align-center  avia-builder-el-5  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-5948 avia-img-lazy-loading-not-5948 avia_image ' src=\"https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2018\/12\/2018-12-Logozuschnitt_CMYK.png\" alt='' title='2018-12-Logozuschnitt_CMYK'  height=\"198\" width=\"224\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div><\/p>\n<div  class='flex_column av-1ywqds9-854ffe62db567b2ef7f5f42ca9636195 av_three_fifth  avia-builder-el-6  el_after_av_one_fifth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1resg3t-1476e4122f43122bc5bdc24a29847c6e\">\n#top .av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e{\npadding-bottom:10px;\ncolor:#004047;\nfont-size:24px;\n}\nbody .av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e .special-heading-inner-border{\nborder-color:#004047;\n}\n.av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e .av-subheading{\nfont-size:16px;\ncolor:#f25000;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-1resg3t-1476e4122f43122bc5bdc24a29847c6e .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1resg3t-1476e4122f43122bc5bdc24a29847c6e av-special-heading-h2 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >CSRD, Omnibus and the SME sector &#8211; Do companies still need an ESG strategy?<\/h2><div class='av_custom_color av-subheading av-subheading_below'><p>Interview with sustainability expert Rainer den Ouden from ADCONTERRA<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-m7vtgopa-d18e344f068f194161425f3fee524dc6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>ADCONIA: The CSRD was introduced as one of the most important regulatory measures for sustainability reporting in Europe. Now the EU&#8217;s omnibus package is bringing about far-reaching changes. Is the issue of sustainability reporting for SMEs now off the table?<\/strong><\/p>\n<p><strong>Rainer den Ouden, ADCONTERRA:<\/strong> Not at all! There have been some adjustments that reduce the workload for companies, in particular by raising the relevant thresholds to over 1,000 employees and introducing simplified standards for SMEs. However, ESG and sustainability reporting remain key issues &#8211; not only from a regulatory perspective, but also for economic and strategic reasons.<\/p>\n<p><strong>ADCONIA: Why should companies that are no longer subject to CSRD continue to engage with ESG and sustainability?<\/strong><\/p>\n<p><strong>Rainer den Ouden:<\/strong> The pressure is no longer just coming from legislation. Large companies must continue to report on their sustainability performance &#8211; and this applies to the entire value chain. Suppliers who are unable to provide ESG data risk being excluded from certain supply chains in the long term. Banks, investors and customers also increasingly expect transparency when it comes to sustainability. Medium-sized companies in particular can gain a long-term market advantage here.<\/p>\n<p><strong>ADCONIA: Critics argue that the EU&#8217;s new omnibus adjustments will reduce the workload for SMEs and that it could therefore make sense to reduce investments in sustainability. Is that a risk?<\/strong><\/p>\n<p><strong>Rainer den Ouden:<\/strong> Absolutely. Those who only focus on short-term relief now and view sustainability as a cost factor will have disadvantages in the long term. Sustainability is a competitive factor. Companies that are already taking a structured and strategic approach to ESG issues have a clear head start. The market for sustainable financing is growing rapidly &#8211; banks are increasingly offering better conditions to companies with ESG strategies. Companies with sustainability reports also have stronger negotiating positions in the supply chain and are favoured as suppliers.<\/p>\n<p><strong>ADCONIA: What does this mean in concrete terms for companies that have been involved in implementing the CSRD to date? What next steps make sense?<\/strong><\/p>\n<p><strong>Rainer den Ouden: <\/strong>Companies should not lose the momentum. Instead of putting everything on hold, now is the time to review their ESG strategy and develop it further in a targeted way. The two years gained through the omnibus shift offer an opportunity to utilise sustainability not just as an obligation, but as a strategic advantage. Our advice is to optimise processes, improve data quality and establish ESG reporting as an integral part of the corporate strategy.<\/p>\n<p><strong>ADCONIA: What role does voluntary ESG reporting play for SMEs?<\/strong><\/p>\n<p><strong>Rainer den Ouden:<\/strong> A very important one. Even if there is no legal obligation, voluntary sustainability reporting can bring many advantages. Companies that record and actively communicate ESG data have better opportunities in terms of financing, partnerships and employer branding. With the new VSME standards (Voluntary SME Standard), there is also an easier way for SMEs to record their ESG performance in a structured way without having to dive into complex regulations.<\/p>\n<p><strong>ADCONIA: What would you specifically recommend to SMEs?<\/strong><\/p>\n<p><strong>Rainer den Ouden:<\/strong> View sustainability not as a burden, but as an opportunity. The Voluntary SME Standards (VSME) are a voluntary reporting standard for small and medium-sized enterprises that are not covered by the new CSRD provisions and can be applied if the CSRD reporting limits are not exceeded. Companies should therefore adapt their strategy instead of stopping the entire process. This includes a proper materiality analysis, clear objectives and efficient data collection. Not taking action now can mean losing touch with market requirements in the long term. Those who think strategically will utilise sustainability as a competitive advantage.<\/p>\n<p><strong>ADCONIA: Thank you very much for the interview, Rainer!<\/strong><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1529ecp-b5dfae8ff006691791f11aba07d59d68\">\n#top #wrap_all .avia-team-member.av-1529ecp-b5dfae8ff006691791f11aba07d59d68 .team-member-name{\nfont-size:16px;\ncolor:#004047;\n}\n.avia-team-member.av-1529ecp-b5dfae8ff006691791f11aba07d59d68 .team-member-job-title{\nfont-size:12px;\ncolor:#86ce00;\n}\n.avia-team-member.av-1529ecp-b5dfae8ff006691791f11aba07d59d68 .team-member-description{\ncolor:#86ce00;\n}\n<\/style>\n<section  class='avia-team-member av-1529ecp-b5dfae8ff006691791f11aba07d59d68  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-10422 avia-img-lazy-loading-not-10422 avia_image avia_image_team' src=\"https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-300x300.jpg\" alt='Rainer den Ouden, Managing Director ADCONTERRA'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-300x300.jpg 300w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-80x80.jpg 80w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-768x768.jpg 768w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-1030x1030.jpg 1030w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-36x36.jpg 36w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-180x180.jpg 180w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-705x705.jpg 705w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-120x120.jpg 120w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden-450x450.jpg 450w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2021\/09\/Rainer-den-Ouden.jpg 1181w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Rainer den Ouden, Managing Director ADCONTERRA<\/h3><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >ADCONIA<\/span><\/section><br \/>\n<section  class='av_textblock_section av-m7vtmpf6-d97aec9109998b401a30b32029c12f51 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>About ADCONTERRA:<\/strong><\/p>\n<h2><strong>By practitioners for practitioners!<\/strong><\/h2>\n<p>ADCONTERRA supports companies in sustainability management, the CSRD reporting obligation including double materiality analysis, a specialist like an external sustainability manager.<\/p>\n<p>Adconterra provides scalable support and helps your company to offer sustainable solutions, fulfil its obligations and report on them &#8211; in full if required. Well thought-out, customised, intelligent and highly effective.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.adconterra.de\/\"><strong>www.adconterra.de<\/strong><\/a><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-96b61-dec2b86471e14a57394399f6acb40ead\">\n.avia-image-container.av-96b61-dec2b86471e14a57394399f6acb40ead img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-96b61-dec2b86471e14a57394399f6acb40ead .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-96b61-dec2b86471e14a57394399f6acb40ead av-styling- avia-align-center  avia-builder-el-11  el_after_av_textblock  avia-builder-el-last '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-10652 avia-img-lazy-loading-not-10652 avia_image ' src=\"https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2022\/11\/ICON_ADCON_TERRA_3_2.png\" alt='' title='ICON_ADCON_TERRA_3_2'  height=\"283\" width=\"992\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2022\/11\/ICON_ADCON_TERRA_3_2.png 992w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2022\/11\/ICON_ADCON_TERRA_3_2-300x86.png 300w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2022\/11\/ICON_ADCON_TERRA_3_2-768x219.png 768w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2022\/11\/ICON_ADCON_TERRA_3_2-705x201.png 705w, https:\/\/adconia.de\/en\/wp-content\/uploads\/sites\/5\/2022\/11\/ICON_ADCON_TERRA_3_2-450x128.png 450w\" sizes=\"(max-width: 992px) 100vw, 992px\" \/><\/div><\/div><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":10954,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1,48],"tags":[],"class_list":["post-10953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein","category-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD, Omnibus and the SME sector<\/title>\n<meta name=\"description\" content=\"CSRD, Omnibus and the SME sector - Do companies still need an ESG strategy? 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