Omnibus December 2025: what changes for SME subcontractors.
Skip to content Oakbon SMEs Groups and mid-caps Accountants ESG consultants Pricing ESG Module FR/EN Sign in Regulation Omnibus December 2025: what changesfor SME subcontractors. In December 2025, the European Parliament adopted the Omnibus directive. CSRD thresholds rise from 250 to 1,000 employees. About 80% of the companies initially targeted are now exempt. If you’re…