The Omnibus Package simplified some ESG-related obligations but did not exempt companies from managing sustainability risks. For management boards and supervisory boards, ESG remains a crucial element of regulatory security, access to financing, and relationships with investors and contractors.
What has changed with the Omnibus package?
The most important changes include:
- limiting the number of companies covered by full CSRD reporting,
- postponing some reporting deadlines and due diligence obligations,
- simplification of selected requirements regarding the ESRS, CSDDD and EU taxonomy.
However, the changes do not eliminate the need to assess whether a company is still subject to ESG regulations or market expectations.
Management responsibility
The Management Board is responsible not only for preparing the ESG report, but above all for creating an effective ESG management system.
Key responsibilities include:
1. Determining the scope of responsibilities
The company should verify whether:
- subject to CSRD,
- is part of the reporting group,
- falls under the EU taxonomy,
- is within the scope of CSDDD,
- must provide ESG data to banks, investors or contractors.
2. Ensuring data quality
ESG data should be managed similarly to financial data:
- with clearly defined responsibility,
- quality control procedures,
- possibility of verification and audit,
- appropriate documentation.
3. Integrating ESG with risk management
ESG should be part of a company's risk management system. This includes:
- regulatory risks,
- financial risks,
- contractual risks,
- reputational risks and greenwashing,
- supply chain risks,
- climate risks.
4. Documenting decisions
Documenting ESG-related analyses, methodologies, and decisions is particularly important. In the event of an audit or dispute, documentation can confirm that company bodies have exercised due diligence.
The role of the supervisory board
The supervisory board does not manage the company's affairs, but should effectively oversee the ESG management process.
Its most important tasks include:
- monitoring regulatory obligations,
- supervision of double significance analysis,
- ESG data quality assessment,
- control of the reporting and validation process,
- supervision of ESG risks,
- monitoring the compliance of marketing communications with reporting.
In companies with an audit committee, ESG issues should be linked to oversight of reporting, internal control and risk management.
Dual relevance as a strategic decision
Double significance analysis determines:
- the impact of ESG factors on the company,
- the impact of the company's activities on people and the environment.
Its results may influence:
- business strategy,
- investments and financing,
- purchasing policy,
- supplier relations,
- climate goals,
- communication with investors.
Therefore, double materiality analysis should not be treated solely as a reporting obligation.
The most important legal risks
1. Regulatory sanctions
Violation of reporting or taxonomy obligations may result in administrative sanctions under national laws implementing EU regulations.
2. Civil liability
Risk arises particularly when a company publishes ESG information that is not supported by data or procedures.
3. Greenwashingg
One of the most significant ESG risks is when activities or products are presented as more sustainable than the actual data indicates.
4. Contractual and financial risks
Even companies exempt from CSRD may be required to provide ESG data to banks, investors, customers or parent companies.
5. CSDDD and Due Diligence
Following the Omnibus changes, the obligations under the CSDDD are more proportionate, but major companies are still required to identify and mitigate negative impacts on human rights and the environment.
The due diligence process should include:
- identification of risks,
- supplier evaluation,
- procedures for responding to violations,
- complaint mechanisms,
- corrective actions,
- reporting to the company's bodies.
How to safely manage ESG after Omnibus?
Recommended actions:
- Update analysis of ESG obligations.
- Prepare a schedule of activities and reporting.
- Define accountability for ESG data and processes.
- Implement quality control of external communications.
- Systematically document decisions and analyses.
Checklist for the management board and supervisory board
Before the next reporting cycle, it is worth checking whether:
- updated analysis of duties after Omnibus,
- ESG data owners have been appointed,
- data quality control procedures have been implemented,
- double significance analysis was performed,
- the supervisory board receives regular ESG reports,
- marketing communications are consistent with the data,
- procedures to counteract greenwashing have been implemented,
- risks in the value chain were identified,
- documentation for certification was prepared,
- Regulatory changes in Poland are monitored.
The Omnibus Package has reduced some of the administrative burden related to ESG, but it has not relieved corporate bodies from the responsibility for managing sustainability risks. Ensuring reliable data, effective oversight, proper risk management, and adequate documentation of decision-making processes remains crucial for management boards and supervisory boards. In practice, ESG is increasingly becoming a component of corporate governance quality, rather than simply a reporting obligation.
This article is for informational purposes only and does not constitute legal advice
Legal status as of June 2, 2026
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