CSRD und CSDDD werden oft in einem Atemzug genannt und als eine einzige Nachhaltigkeitsverpflichtung der EU betrachtet. Sie sind jedoch nicht identisch. Die eine regelt die Offenlegungspflichten, die andere das erforderliche Verhalten. Nach der Vereinfachung durch das Omnibus-Gesetz 2026 haben sich ihre Anwendungsbereiche und Fristen deutlich voneinander unterschieden. Dieses Dossier beantwortet die Frage direkt f\u00fcr \u00d6l- und Gasunternehmen und ihre Zulieferer: Was genau verlangt die jeweilige Richtlinie? Wer f\u00e4llt nach Omnibus I in ihren Anwendungsbereich? Und warum kann ein Zulieferer, der nicht direkt unter die Richtlinie f\u00e4llt, diese dennoch nicht ignorieren?.<\/p>\n
Die klarste Unterscheidung zwischen Offenlegung und Verhalten ist die beste M\u00f6glichkeit, beides zu trennen. Die CSRD ist eine Berichtsrichtlinie. Sie definiert, welche Nachhaltigkeitsinformationen ein betroffenes Unternehmen gem\u00e4\u00df den europ\u00e4ischen Standards f\u00fcr Nachhaltigkeitsberichterstattung ver\u00f6ffentlichen muss. Dabei wird die doppelte Wesentlichkeit ber\u00fccksichtigt (sowohl die Auswirkungen der Nachhaltigkeit auf das Unternehmen als auch die Auswirkungen des Unternehmens auf Mensch und Umwelt). Die Offenlegungen werden extern gepr\u00fcft. Die Richtlinie schreibt Unternehmen nicht vor, wie sie ihre Lieferkette gestalten sollen, sondern welche Informationen sie dar\u00fcber offenlegen m\u00fcssen.<\/p>\n
Die CSDDD ist eine Sorgfaltsrichtlinie. Sie verpflichtet Unternehmen, die unter ihren Geltungsbereich fallen, tats\u00e4chliche und potenzielle negative Auswirkungen auf Menschenrechte und Umwelt im eigenen Betrieb, in ihren Tochtergesellschaften und entlang ihrer gesamten Wertsch\u00f6pfungskette zu identifizieren, zu verhindern, abzumildern und dar\u00fcber Rechenschaft abzulegen sowie einen Klimatransformationsplan zu verabschieden und umzusetzen. Es handelt sich um eine Handlungspflicht, nicht nur um eine Offenlegungspflicht. Eine detailliertere Beschreibung der Berichtsmechanismen f\u00fcr den Sektor finden Sie in unserer Begleitanalyse zu diesem Thema. CSRD- und CSDDD-Berichterstattung f\u00fcr die \u00d6l- und Gasindustrie der EU<\/a>.<\/p>\n Das Omnibus-I-Paket 2026, ver\u00f6ffentlicht im Amtsblatt der Europ\u00e4ischen Union am 26. Februar 2026 und in Kraft seit dem 18. M\u00e4rz 2026, passte beide Richtlinien an und verschob ihre Fristen. Gem\u00e4\u00df der CSRD (Corporate Social Responsibility Directive) sind nun EU-Unternehmen mit durchschnittlich mehr als 1.000 Besch\u00e4ftigten und einem Nettoumsatz von \u00fcber 450 Millionen Euro zur Berichterstattung verpflichtet. Die erste Anwendung gilt f\u00fcr Gesch\u00e4ftsjahre, die am oder nach dem 1. Januar 2027 beginnen. Unternehmen mit Sitz au\u00dferhalb der EU sind betroffen, wenn sie in der EU mehr als 450 Millionen Euro Umsatz erzielen und eine EU-Tochtergesellschaft oder -Niederlassung oberhalb bestimmter Schwellenwerte haben. Die Auswirkungen sind gravierend: Berichten der Europ\u00e4ischen Kommission und ihrer Berater zufolge fallen rund 90 Prozent der zuvor etwa 42.000 betroffenen Unternehmen nun nicht mehr unter die CSRD.<\/p>\n Die CSDDD ist deutlich h\u00f6her angesiedelt. Sie gilt f\u00fcr EU-Unternehmen mit mehr als 5.000 Besch\u00e4ftigten und einem Umsatz von \u00fcber 1,5 Milliarden Euro sowie f\u00fcr Nicht-EU-Unternehmen mit einem in der EU erwirtschafteten Umsatz von \u00fcber 1,5 Milliarden Euro. Auch die Frist wurde verl\u00e4ngert: Die Umsetzung durch die Mitgliedstaaten muss bis zum 26. Juli 2028 abgeschlossen sein, die Anwendung beginnt am 26. Juli 2029. F\u00fcr die \u00d6l- und Gasbranche bedeutet dies in der Praxis eine zweistufige Regelung: Die gro\u00dfen \u00d6lkonzerne und die gr\u00f6\u00dften nationalen und internationalen \u00d6lgesellschaften erf\u00fcllen beide Schwellenwerte und unterliegen beiden Verpflichtungen, w\u00e4hrend zahlreiche mittelst\u00e4ndische Produzenten, \u00d6lfeldserviceunternehmen und Ausr\u00fcster nun nicht mehr direkt unter die eine oder andere Regelung fallen.<\/p>\n Nein. Der wichtigste Punkt f\u00fcr den Sektor ist, dass eine Reduzierung des Anwendungsbereichs nicht automatisch zu einer Entlastung der Lieferanten f\u00fchrt. Ein im Anwendungsbereich befindliches Unternehmen muss weiterhin gem\u00e4\u00df der CSRD \u00fcber seine Wertsch\u00f6pfungskette berichten und gem\u00e4\u00df der CSDDD eine Sorgfaltspr\u00fcfung entlang seiner gesamten Wertsch\u00f6pfungskette durchf\u00fchren. Daf\u00fcr ben\u00f6tigt es Daten, Nachweise und Standards von seinen Lieferanten und wird diese vertraglich einfordern, unabh\u00e4ngig davon, ob der Lieferant selbst direkt dazu verpflichtet ist. Dies entspricht dem Wertsch\u00f6pfungsketten-Effekt, den wir in unserer Arbeit zu diesem Thema beschreiben. Lieferanten der Kategorie 1 (Scope 3)<\/a> und an Shell’s sustainable procurement<\/a>.<\/p>\n F\u00fcr einen Lieferanten liegt der Unterschied zwischen CSRD und CSDDD daher weniger darin, in welchem der beiden Standards er genannt wird, sondern vielmehr darin, welche Kundenanforderungen er erf\u00fcllen muss, um wettbewerbsf\u00e4hig zu bleiben. Ein Lieferant, der saubere, verl\u00e4ssliche Nachhaltigkeitsdaten und nachweisbare Sorgfaltspflichten vorweisen kann, ist ein attraktiverer Kunde, w\u00e4hrend ein anderer, der dies nicht kann, ein Beschaffungsrisiko darstellt. Dies ist sowohl ein Marketing- und Positionierungsproblem als auch ein Compliance-Problem, weshalb wir es als Teil unseres Prozesses betrachten. CSRD-Compliance-Marketing<\/a>: die Verpflichtung in einen Grund f\u00fcr die Wahl umzuwandeln.<\/p>","protected":false},"excerpt":{"rendered":" Die CSRD regelt, was offenzulegen ist, die CSDDD, wie Sie auf Auswirkungen in Ihrer Wertsch\u00f6pfungskette reagieren. Nach Omnibus I weichen die beiden Regelungen hinsichtlich Anwendungsbereich und Zeitpunkt voneinander ab. Eine direkte Antwort f\u00fcr \u00d6l- und Gasunternehmen und ihre Zulieferer.<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"p54_article_data":"{\"meta\":{\"kicker\":\"Answer \u00b7 Compliance\",\"topics\":[\"Compliance\",\"Analysis\"],\"title\":\"CSRD vs CSDDD for Oil and Gas: What Is the Difference?\",\"dek\":\"CSRD and CSDDD are often named in the same breath and treated as one EU sustainability burden. They are not the same thing. One governs what you must disclose, the other governs how you must behave, and after the 2026 Omnibus simplification their scope and timing diverged sharply. This dossier answers the question directly for oil and gas companies and their suppliers: what each directive actually requires, who is now in scope after Omnibus I, and why a supplier that falls out of direct scope still cannot ignore either one.\",\"date\":\"20 July 2026\",\"readTime\":\"11 min read\",\"author\":\"Project 54, Research & Strategy\",\"dateModified\":\"2026-07-20\"},\"quickAnswer\":{\"q\":\"What is the difference between CSRD and CSDDD for oil and gas companies?\",\"a\":\"The CSRD (Corporate Sustainability Reporting Directive) is a disclosure rule: it dictates what sustainability information a company must report, on a double materiality basis and under the European Sustainability Reporting Standards, with external assurance. The CSDDD (Corporate Sustainability Due Diligence Directive) is a conduct rule: it obliges a company to identify, prevent, mitigate and account for adverse human rights and environmental impacts across its own operations and its chain of activities, and to adopt a climate transition plan. In short, CSRD is about reporting, CSDDD is about doing. After the EU Omnibus I package, in force from 18 March 2026, the two also diverge on scope. CSRD now broadly applies to EU companies with more than 1,000 employees and over 450 million euros of turnover, first reporting for financial years starting on or after 1 January 2027. CSDDD applies to much larger companies, above 5,000 employees and 1.5 billion euros of turnover, with member state transposition pushed to 26 July 2028 and application from 26 July 2029. Most oil and gas majors exceed both thresholds and are subject to both, while many mid sized producers and suppliers now fall outside direct scope but still face the requirements indirectly through their large customers.\"},\"takeaways\":[\"CSRD governs disclosure (what you report). CSDDD governs conduct (what you must do about impacts in your chain of activities). They are complementary, not duplicative.\",\"After Omnibus I (in force 18 March 2026), CSRD applies to EU companies above 1,000 employees and 450 million euros turnover, first reporting for financial years beginning on or after 1 January 2027.\",\"CSDDD is scoped far higher, above 5,000 employees and 1.5 billion euros turnover, with transposition extended to 26 July 2028 and application from 26 July 2029.\",\"Omnibus I removed roughly 90 percent of previously in scope companies from CSRD, so many oil and gas suppliers are no longer directly obliged to report.\",\"Falling out of direct scope is not an exemption. In scope majors must run due diligence and report on their value chain, so they push data and standards down to suppliers regardless of the supplier's own size.\"],\"sections\":[{\"id\":\"reporting-vs-doing\",\"q\":\"CSRD or CSDDD: which is reporting and which is behaviour?\",\"h\":\"One directive reports, the other requires action\",\"p\":[\"The cleanest way to hold the two apart is disclosure versus conduct. The CSRD is a reporting directive. It defines what sustainability information an in scope company must publish, using the European Sustainability Reporting Standards, on a double materiality basis (both how sustainability affects the company and how the company affects people and the environment), with the disclosures externally assured. It does not tell a company how to run its supply chain, it tells the company what it must reveal about it.\",\"The CSDDD is a due diligence directive. It requires an in scope company to identify, prevent, mitigate and account for actual and potential adverse impacts on human rights and the environment across its own operations, its subsidiaries and its chain of activities, and to adopt and put into effect a climate transition plan. It is an obligation to act, not merely to disclose. For a fuller walk through of the reporting mechanics for the sector, see our companion analysis on CSRD and CSDDD reporting for EU oil and gas<\/a>.\"]},{\"id\":\"scope\",\"q\":\"Who is in scope of each after the 2026 Omnibus?\",\"h\":\"Omnibus I split the thresholds wide open\",\"p\":[\"The 2026 Omnibus I package, published in the Official Journal on 26 February 2026 and in force from 18 March 2026, resized both directives and pushed their timelines back. For the CSRD, reporting is now required for EU companies with, on average, more than 1,000 employees and more than 450 million euros of net turnover, with first application for financial years beginning on or after 1 January 2027. Non EU companies are caught where they generate more than 450 million euros of turnover in the EU and have an EU subsidiary or branch above set thresholds. The effect is dramatic: reporting by the European Commission and advisers indicates that around 90 percent of the roughly 42,000 companies previously in scope now fall out of the CSRD net.\",\"The CSDDD sits much higher up. It applies to EU companies with more than 5,000 employees and more than 1.5 billion euros of turnover, and to non EU companies with more than 1.5 billion euros of turnover generated in the EU. Its timeline was also extended, with member state transposition due by 26 July 2028 and application from 26 July 2029. The practical result for oil and gas is a two tier map: the supermajors and the largest national and international oil companies clear both thresholds and carry both obligations, while a large band of mid sized producers, oilfield service firms and equipment suppliers now sit outside direct scope of one or both.\"],\"table\":{\"cols\":[\"\",\"CSRD (reporting)\",\"CSDDD (due diligence)\"],\"rows\":[[\"What it governs\",\"What sustainability information you must disclose\",\"How you must identify and address impacts in your chain of activities\"],[\"Core obligation\",\"Report under ESRS, double materiality, with assurance\",\"Prevent, mitigate and account for adverse impacts; adopt a transition plan\"],[\"EU scope (post Omnibus I)\",\"More than 1,000 employees and over 450 million euros turnover\",\"More than 5,000 employees and over 1.5 billion euros turnover\"],[\"Timing\",\"First reporting for financial years on or after 1 Jan 2027\",\"Transposition by 26 Jul 2028, application from 26 Jul 2029\"],[\"Typical oil and gas status\",\"Majors in scope; many mid tier and suppliers now out of direct scope\",\"Only the very largest groups in direct scope\"]]}},{\"id\":\"trickle\",\"q\":\"If a supplier falls out of scope, can it ignore CSRD and CSDDD?\",\"h\":\"Out of direct scope is not out of reach\",\"p\":[\"No. The most important point for the sector is that scope reduction does not equal relief for suppliers. An in scope major still has to report on its value chain under the CSRD and run due diligence across its chain of activities under the CSDDD. To do either, it needs data, evidence and standards from its suppliers, and it will contractually require them regardless of whether the supplier is itself directly obliged. This is the same value chain pull we describe in our work on scope 3 category 1 suppliers<\/a> and on Shell's sustainable procurement<\/a>.\",\"For a supplier, then, the difference between CSRD and CSDDD is less about which one names you and more about which customer requirements you must satisfy to stay sellable. A vendor that can produce clean, assured sustainability data and demonstrable due diligence becomes easier to buy from, and one that cannot becomes a procurement risk. That is a marketing and positioning problem as much as a compliance one, which is why we treat it as part of CSRD compliance marketing<\/a>: turning the obligation into a reason to be chosen.\"]}],\"media\":{\"image\":{\"src\":\"\/wp-content\/uploads\/2026\/07\/petrochemical-complex-night-lights.jpg\",\"label\":\"CSRD lights up what a company must disclose; CSDDD governs what it must do about the impacts it finds. After Omnibus I, the two point at very different companies.\",\"credit\":\"Project 54\"},\"infographicLabel\":\"CSRD reports, CSDDD acts: two directives, two thresholds, two timelines.\",\"pdf\":{\"href\":\"\/wp-content\/uploads\/2026\/07\/csrd-vs-csddd-difference-oil-gas.pdf\",\"title\":\"CSRD vs CSDDD for Oil and Gas, Slide Deck\",\"meta\":\"Project 54 \u00b7 The Energy Growth Brief\"}},\"poll\":{\"q\":\"Your mid sized energy firm just fell out of direct CSRD scope under Omnibus I. What is the right response?\",\"note\":\"No tallies. Each option maps to a real decision a supplier now faces.\",\"options\":[{\"id\":\"a\",\"label\":\"Stop the sustainability reporting work, we are exempt\",\"insight\":\"This misreads the change. Direct exemption from CSRD does not remove the data your large customers need to meet their own CSRD and CSDDD duties. Stopping the work can quietly make you unsellable to in scope buyers.\"},{\"id\":\"b\",\"label\":\"Keep reporting to a customer ready standard voluntarily\",\"insight\":\"This is the commercially smart read. In scope majors must report on and diligence their value chain, so a supplier that keeps producing assured data stays easy to buy from. Voluntary continuity becomes a competitive advantage.\"},{\"id\":\"c\",\"label\":\"Wait and see what customers actually ask for\",\"insight\":\"Understandable but risky. Procurement requirements tend to arrive as hard prequalification gates with short deadlines. Waiting means scrambling to rebuild capability under time pressure, often mid tender.\"},{\"id\":\"d\",\"label\":\"Focus only on CSDDD since it is the tougher rule\",\"insight\":\"CSDDD applies to far fewer companies and later, so most mid sized firms are not directly in its scope at all. The nearer term pressure comes through customers' CSRD value chain reporting, not direct CSDDD obligation.\"}]},\"faq\":[{\"q\":\"Is CSRD or CSDDD about reporting?\",\"a\":\"CSRD is the reporting directive. It sets what sustainability information a company must disclose under the European Sustainability Reporting Standards, on a double materiality basis and with external assurance. CSDDD is the conduct directive: it requires companies to identify, prevent and address adverse human rights and environmental impacts across their chain of activities.\"},{\"q\":\"What are the CSRD and CSDDD thresholds after Omnibus I?\",\"a\":\"After Omnibus I, in force from 18 March 2026, CSRD broadly applies to EU companies with more than 1,000 employees and over 450 million euros of turnover. CSDDD applies to much larger companies, above 5,000 employees and 1.5 billion euros of turnover. Non EU companies are caught by EU generated turnover above the same figures.\"},{\"q\":\"When do CSRD and CSDDD start applying?\",\"a\":\"CSRD reporting under the revised scope applies for financial years beginning on or after 1 January 2027. CSDDD has a later timeline, with member state transposition due by 26 July 2028 and application from 26 July 2029.\"},{\"q\":\"Are oil and gas companies subject to both CSRD and CSDDD?\",\"a\":\"Most oil and gas majors and the largest national and international oil companies exceed both thresholds and are subject to both directives. Many mid sized producers and suppliers now fall outside direct scope of one or both after Omnibus I, but still face the requirements indirectly through their in scope customers.\"},{\"q\":\"Does a supplier outside direct scope still have to comply?\",\"a\":\"Not directly, but effectively yes. In scope customers must report on their value chain and run due diligence across their chain of activities, so they require sustainability data and standards from suppliers by contract. A supplier that cannot provide them becomes a procurement risk regardless of its own scope status.\"}],\"newsletter\":{\"kicker\":\"The Energy Growth Brief\",\"title\":[\"Intelligence,\",\"to your inbox\"],\"body\":\"Join energy and industrial leaders getting our marketing, AI-growth and revenue-architecture intelligence, direct, no filler.\",\"placeholder\":\"you@company.com\",\"cta\":\"Subscribe\",\"note\":\"No spam. Unsubscribe anytime. We read every reply.\"},\"related\":[{\"title\":\"CSRD and CSDDD Reporting for EU Oil and Gas\",\"topic\":\"Compliance\",\"href\":\"https:\/\/projectfifty4.com\/csrd-csddd-eu-oil-gas-reporting-2026\/\"},{\"title\":\"EU CBAM 2026: The Carbon Border Adjustment\",\"topic\":\"Compliance\",\"href\":\"https:\/\/projectfifty4.com\/eu-cbam-2026-carbon-border-adjustment\/\"},{\"title\":\"Shell Scope 3 Sustainable Procurement for Suppliers\",\"topic\":\"Strategy\",\"href\":\"https:\/\/projectfifty4.com\/shell-scope-3-sustainable-procurement-suppliers\/\"},{\"title\":\"Scope 3 Category 1 Suppliers\",\"topic\":\"Compliance\",\"href\":\"https:\/\/projectfifty4.com\/scope-3-category-1-suppliers\/\"}]}","p54_faq":"","p54_media":"","p54_comments_enabled":"","footnotes":""},"categories":[92,125],"tags":[],"class_list":["post-3806","post","type-post","status-publish","format-standard","hentry","category-analysis","category-strategy"],"acf":[],"_links":{"self":[{"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/posts\/3806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/comments?post=3806"}],"version-history":[{"count":1,"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/posts\/3806\/revisions"}],"predecessor-version":[{"id":3809,"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/posts\/3806\/revisions\/3809"}],"wp:attachment":[{"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/media?parent=3806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/categories?post=3806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/projectfifty4.com\/de\/wp-json\/wp\/v2\/tags?post=3806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Omnibus Ich habe die Schwellen weit ge\u00f6ffnet<\/h2>\n
Au\u00dferhalb des direkten Geltungsbereichs bedeutet nicht au\u00dfer Reichweite<\/h2>\n