Publication of Omnibus l
Published 6 March 2026
Category: Impact and ESG
Directive 2026/470 (the Omnibus l Directive) was published in the Official Journal of the European Union on 26 February 2026. You can read more about the changes to the Corporate Sustainability Due Diligence Directive (“CSDDD”) and the Corporate Sustainability Reporting Directive (“CSRD”), in our latest Omnibus I update here. Previous updates on the simplification package are available here, here and here.
According to Article 5 of the Directive, Member States must transpose the necessary laws, regulations and provisions to comply with Article 1 (amendments to Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts), Article 2 (amendments to Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings) and Article 3 (amendments to Directive (EU) 2022/2464 (CSRD)) into national law by 19 March 2027. Member States must bring into force the necessary national measures to comply with Article 4, which introduces amendments to Directive (EU) 2024/1760 (CSDDD), by 26 July 2028.
The published Directive can be accessed here.
Next: The Omnibus l Directive enters into force on 18 March 2026.
Tags: CSDDDCSRDSustainability
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