EU Omnibus Package Creates Disclosure Gaps, Making Voluntary CDP Reporting More Critical

The European Council's agreement on the Omnibus Simplification Package is expected to create significant data gaps by raising the Corporate Sustainability Due Diligence Directive's value chain cap, removing many supply chain companies from mandatory reporting obligations. CDP warns that voluntary disclosure is now more essential than ever for companies seeking to identify environmental risks and capture opportunities from the green transition.

The Omnibus Package's changes reduce the number of companies covered under mandatory EU sustainability frameworks, narrowing the scope of supply chain transparency. CDP argues that with fewer companies required to report under frameworks such as the CSRD, voluntary disclosure becomes the primary mechanism for maintaining environmental data quality across value chains. A new ASP, the Carbon Accounting Adviser Institute in Japan, has joined CDP's network, offering a certification programme across four difficulty levels covering GHG emissions calculation and climate disclosure in accordance with international standards.

Six CDP Accredited Solutions Providers have also renewed their partnerships, including Cority (global gold, sustainability and EHS software), Protiviti (global gold, ESG consulting across finance, technology, and operations), and CarbonChain (UK, supply chain carbon accounting with third-party verified methodology covering metals, mining, oil and gas, and agriculture). Digital Grid (Japan, renewable energy PPAs), Socotec (Japan, CDP's first sustainable finance verification partner), and Yachiyo Engineering (Japan, climate risk and SBTi target-setting) also renewed their agreements.

The CDP network of ASPs reflects a growing demand for specialist support as companies navigate shifting regulatory landscapes and investor expectations. CDP's framing of voluntary disclosure as a strategic tool — rather than a compliance exercise — is particularly relevant in a period when mandatory frameworks are in flux. Companies preparing for the 2026 disclosure cycle are advised to use the ASP directory to find tailored support, particularly for Scope 3 accounting and transition planning where gaps remain most significant.

Key figure — Six CDP Accredited Solutions Providers renewed partnerships ahead of the 2026 disclosure cycle