La Directiva sobre la Seguridad de la Informaci\u00f3n en Materia de Competencia (CSRD) y la Directiva sobre la Seguridad de la Informaci\u00f3n en Materia de Competencia en Materia de Competencia (CSDD) suelen mencionarse indistintamente y considerarse como una \u00fanica normativa europea de sostenibilidad. Sin embargo, no son lo mismo. Una regula la informaci\u00f3n que debe divulgarse, mientras que la otra regula el comportamiento requerido. Tras la simplificaci\u00f3n de la Directiva \u00d3mnibus de 2026, su alcance y plazos divergieron notablemente. Este dossier responde directamente a la pregunta que se plantea a las empresas de petr\u00f3leo y gas y a sus proveedores: qu\u00e9 exige realmente cada directiva, qui\u00e9nes est\u00e1n ahora sujetos a su \u00e1mbito de aplicaci\u00f3n tras la primera Directiva \u00d3mnibus y por qu\u00e9 un proveedor que queda fuera de su \u00e1mbito directo no puede ignorar ninguna de las dos.<\/p>\n
La forma m\u00e1s clara de diferenciar ambos conceptos es la de divulgaci\u00f3n frente a conducta. La Directiva sobre la Responsabilidad del Cliente por la Sostenibilidad (CSRD, por sus siglas en ingl\u00e9s) es una directiva de informaci\u00f3n. Define qu\u00e9 informaci\u00f3n sobre sostenibilidad debe publicar una empresa sujeta a la normativa, utilizando las Normas Europeas de Informaci\u00f3n sobre Sostenibilidad (ESRS), bas\u00e1ndose en el principio de doble materialidad (tanto c\u00f3mo la sostenibilidad afecta a la empresa como c\u00f3mo la empresa afecta a las personas y al medio ambiente), con la garant\u00eda de que la informaci\u00f3n divulgada est\u00e9 verificada externamente. No le indica a la empresa c\u00f3mo gestionar su cadena de suministro, sino qu\u00e9 informaci\u00f3n debe revelar sobre ella.<\/p>\n
La CSDDD es una directiva de debida diligencia. Requiere que una empresa incluida en su \u00e1mbito de aplicaci\u00f3n identifique, prevenga, mitigue y contabilice los impactos adversos reales y potenciales sobre los derechos humanos y el medio ambiente en todas sus operaciones, sus filiales y su cadena de actividades, y que adopte y ponga en pr\u00e1ctica un plan de transici\u00f3n clim\u00e1tica. Es una obligaci\u00f3n de actuar, no meramente de divulgar. Para obtener una explicaci\u00f3n m\u00e1s detallada de los mecanismos de presentaci\u00f3n de informes para el sector, consulte nuestro an\u00e1lisis complementario sobre Informes CSRD y CSDDD para el petr\u00f3leo y el gas de la UE<\/a>.<\/p>\n El paquete \u00d3mnibus I de 2026, publicado en el Diario Oficial el 26 de febrero de 2026 y en vigor desde el 18 de marzo de 2026, modific\u00f3 ambas directivas y retras\u00f3 sus plazos. Para la CSRD, ahora es obligatorio informar a las empresas de la UE con, en promedio, m\u00e1s de 1000 empleados y m\u00e1s de 450 millones de euros de volumen de negocios neto, con aplicaci\u00f3n inicial para los ejercicios financieros que comiencen a partir del 1 de enero de 2027. Las empresas no pertenecientes a la UE quedan sujetas si generan m\u00e1s de 450 millones de euros de volumen de negocios en la UE y tienen una filial o sucursal en la UE que supere los umbrales establecidos. El efecto es dr\u00e1stico: los informes de la Comisi\u00f3n Europea y sus asesores indican que alrededor del 90 % de las aproximadamente 42 000 empresas que antes estaban incluidas en el \u00e1mbito de aplicaci\u00f3n ahora quedan fuera del alcance de la CSRD.<\/p>\n La CSDDD tiene una aplicaci\u00f3n mucho m\u00e1s amplia. Se aplica a las empresas de la UE con m\u00e1s de 5000 empleados y una facturaci\u00f3n superior a 1500 millones de euros, y a las empresas de fuera de la UE con una facturaci\u00f3n superior a 1500 millones de euros generada en la UE. Su plazo tambi\u00e9n se prorrog\u00f3, con la transposici\u00f3n a los Estados miembros prevista para el 26 de julio de 2028 y su aplicaci\u00f3n a partir del 26 de julio de 2029. En la pr\u00e1ctica, esto se traduce en un panorama de dos niveles para el sector del petr\u00f3leo y el gas: las grandes petroleras y las mayores compa\u00f1\u00edas petroleras nacionales e internacionales cumplen ambos requisitos y est\u00e1n sujetas a ambas obligaciones, mientras que un amplio grupo de productores medianos, empresas de servicios petroleros y proveedores de equipos quedan ahora fuera del \u00e1mbito de aplicaci\u00f3n directo de una o ambas normativas.<\/p>\n No. El punto m\u00e1s importante para el sector es que la reducci\u00f3n del alcance no equivale a un alivio para los proveedores. Una gran empresa dentro del alcance a\u00fan debe informar sobre su cadena de valor seg\u00fan la CSRD y realizar la debida diligencia en toda su cadena de actividades seg\u00fan la CSDDD. Para hacer cualquiera de las dos cosas, necesita datos, evidencia y est\u00e1ndares de sus proveedores, y los exigir\u00e1 contractualmente independientemente de si el proveedor est\u00e1 directamente obligado. Este es el mismo impulso de la cadena de valor que describimos en nuestro trabajo sobre proveedores de categor\u00eda 1 del alcance 3<\/a> y en Shell’s sustainable procurement<\/a>.<\/p>\n Para un proveedor, entonces, la diferencia entre CSRD y CSDDD radica menos en cu\u00e1l lo designa y m\u00e1s en qu\u00e9 requisitos del cliente debe satisfacer para seguir siendo vendible. Un proveedor que puede producir datos de sostenibilidad limpios y confiables y una debida diligencia demostrable se vuelve m\u00e1s f\u00e1cil de comprar, y uno que no puede se convierte en un riesgo de adquisici\u00f3n. Ese es un problema de marketing y posicionamiento tanto como de cumplimiento, raz\u00f3n por la cual lo tratamos como parte de Marketing de cumplimiento de CSRD<\/a>: convertir la obligaci\u00f3n en una raz\u00f3n para ser elegido.<\/p>","protected":false},"excerpt":{"rendered":" La CSRD rige la informaci\u00f3n que se divulga, mientras que la CSDDD rige c\u00f3mo se act\u00faa ante los impactos en la cadena de actividades. Tras la Ley \u00d3mnibus I, ambas normativas divergen en cuanto a alcance y plazos. Una respuesta directa para las compa\u00f1\u00edas de petr\u00f3leo y gas y sus proveedores.<\/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\/es\/wp-json\/wp\/v2\/posts\/3806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/comments?post=3806"}],"version-history":[{"count":1,"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/posts\/3806\/revisions"}],"predecessor-version":[{"id":3809,"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/posts\/3806\/revisions\/3809"}],"wp:attachment":[{"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/media?parent=3806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/categories?post=3806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/projectfifty4.com\/es\/wp-json\/wp\/v2\/tags?post=3806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\u00d3mnibus, abr\u00ed los umbrales de par en par<\/h2>\n
Que est\u00e9 fuera del alcance directo no est\u00e1 fuera de nuestro alcance.<\/h2>\n