For many companies, the beginning of 2026 has not brought fewer questions about ESG, reporting, and due diligence, rather, it has created additional uncertainty. On 26 February 2025, the European Commission published the so-called Omnibus simplification package, proposing amendments across several related policy areas, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy. The aim of the package was to reduce administrative burdens, particularly for smaller companies and firms located deeper within value chains. However, in practice it has raised new questions for exporters from Bosnia and Herzegovina about what is actually changing and what remains the same.
The key message for companies in Bosnia and Herzegovina is that simplification does not mean the disappearance of sustainability requirements. The European Commission has clearly maintained the core policy direction: the rules remain in place, but the intention is to focus obligations primarily on larger companies while reducing the burden on smaller businesses and those operating within their supply chains. According to the Commission’s proposal, approximately 80% of companies could be excluded from the direct scope of the CSRD, with the directive primarily applying to companies with more than 1,000 employees and above certain financial thresholds. At the same time, the Commission announced the development of a voluntary reporting standard for companies within their value chains, aimed at limiting the amount of information that large companies and banks can request from smaller partners.
For companies in Bosnia and Herzegovina, this is important news, but not a reason to ignore the topic. Most domestic exporters were never directly subject to CSRD or CSDDD obligations. However, the pressure has always been passed on through customers and financial institutions, and this will not change. Large European companies will still need to manage risks within their supply chains, maintain an overview of relevant ESG data, and demonstrate that they understand where emissions occur, how working conditions are managed, where raw materials originate, and how environmental issues are addressed. This means that companies from Bosnia and Herzegovina will continue to receive questionnaires and requests for policies, supplier information, and basic data on energy, waste, water, emissions, and the origin of materials. The difference is that such requests are expected to become more standardized and less open to arbitrary expansion.
One of the most significant developments relates to the so-called “stop-the-clock” solution. According to information from the European Commission, the directive postpones the start of reporting obligations for companies that were originally expected to report for the first time for the financial years 2025 and 2026, commonly referred to as wave two and wave three companies. The proposal includes a two-year postponement for these groups, allowing additional time to simplify rules and enable market adjustment. As a result, 2026 has become a year in which companies are trying to distinguish between what has been postponed, what may be amended, and what requirements continue to exist through commercial relationships.
For exporters from Bosnia and Herzegovina, this means that 2026 is not a year to step away from ESG issues, but rather a year to organize the basics. Companies working with EU customers should maintain reliable and verifiable data on energy consumption, basic emissions, supplier structures, working procedures, and environmental practices. Not because they will immediately become subject to EU reporting requirements, but because these are precisely the types of data that customers use to assess suppliers as reliable or unreliable partners. The European market is not abandoning sustainability; it is attempting to make the rules more workable and focused. For companies in Bosnia and Herzegovina, the most practical response is not to wait, but to establish a minimum set of internal records and procedures that can be easily shared with partners when requested.
