The second half of 2026 begins with a shifting European regulatory calendar, which is redefining priorities for CSR departments for the coming months.
Follow the evolution of the Omnibus package. Discussions around simplifying sustainable reporting obligations are continuing in Brussels, with direct impacts on timelines and application thresholds for many companies. The priority for the fall is not to wait for a stabilized version, but to follow the ongoing deliberations to adjust one’s reporting schedule without losing track of the work already underway.
Open the biodiversity project. Long secondary to climate, the topic of biodiversity is gaining ground with the dissemination of the TNFD framework. Companies that are already structuring their climate reporting are starting to ask questions about dependence and impact on ecosystems, a distinct project with its own double materiality methodologies applied to nature. The fall is a good time to frame this subject before it becomes, like climate a few years ago, a regulatory obligation endured rather than anticipated.
Look towards impact finance. The European social taxonomy, less publicized than its environmental component, is gradually advancing. For companies interacting with investors or financiers sensitive to social criteria, this is a topic to add to the fall watchlist, even if concrete obligations remain limited for now.
Consolidate before adding. For many companies, the real priority for the fall is not to open new projects but to consolidate the data and processes implemented in recent months, often in an emergency, to make them more robust before the next reporting deadlines.
These four priorities share a common observation: the CSR function is moving from a logic of rapid compliance to a logic of sustainable structuring, as the regulatory framework itself stabilizes, or at least attempts to do so.
