CSRD Omnibus, Simplified ESRS and ISSB Convergence

Omnibus I and simplified ESRS reduce mandatory scope and datapoints while retaining evidence and assurance pressure for companies still in scope. California’s 10 November 2026 SB253 deadline has passed; a Ninth Circuit split ruling leaves Scope 1–2 reporting in place for now but finds Scope 3 requirements and SB261 likely unconstitutional pending further proceedings. Monitor further review, injunctions, and CARB guidance; ESMA’s FY2026 priorities, UK rules from 2027, and expanding ISSB adoption remain relevant.