Regulation
Omnibus I Directive (Directive (EU) 2026/470)
Definition
The Omnibus I Directive, Directive (EU) 2026/470, was adopted on 24 February 2026 and entered into force on 18 March 2026 as the substantive part of the European Commission's 2025 sustainability simplification package. It amends the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive, raising scope thresholds, simplifying obligations and extending implementation timelines.
References
Supports definition and framing.
Supports definition and framing.
Overview
What it means
For the CSRD, mandatory reporting now broadly applies only to companies with more than 1,000 employees and net turnover above EUR 450 million — removing roughly nine in ten previously covered companies. For the CSDDD, thresholds rise to 5,000 employees and EUR 1.
5 billion turnover, the harmonised civil liability regime and mandatory climate transition plan requirement are removed, penalties are capped, and application is delayed to 2029. A separate "stop-the-clock" directive (2025/794) had already postponed earlier deadlines.
How it is used
Companies reassess whether they remain in scope for EU sustainability reporting and due diligence; member states must transpose the changes into national law by 2027 (CSRD) and 2028 (CSDDD).
Why it matters
Omnibus I is the most significant recalibration of the EU Green Deal's corporate accountability architecture, reflecting political pressure over competitiveness while leaving the core reporting and due diligence frameworks intact. **Note:** The workbook lists this as a "Regulation"; the adopted instrument is formally a directive. Drafted per the named-law precedent.