Regulation
Omnibus I Directive (Directive (EU) 2026/470)
The 2026 EU directive simplifying corporate sustainability rules, significantly narrowing the scope of the CSRD and CSDDD and delaying their application.
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
instrument number, dates and substantive changes
scope thresholds, liability and timeline changes
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.
Review
Public comments appear only after editor acceptance. Draft comments stay in the review queue.
Reviewers choose the definition or an overview paragraph, leave a comment or replacement, and attach evidence or a source link.
Editors compare reviewer cards side by side. AI may help find agreement, conflicts, unsupported claims and possible source issues.
Only an editor-accepted synthesis changes the public page. Reviewer identities are shown only with consent and an editorial decision to attribute them.
Submitted reviews stay private until an editor decides whether to accept and attribute them.
Contribute to this entry
Help improve this definition
Your contribution is private while it is checked. Nothing changes on this page unless an editor accepts it.
Loading verified endorsements… Endorsements are not votes and never determine publication.
Endorse this definition
Endorse the exact version shown here. This is not a vote, and publication remains an editorial decision.
Review board
Comment on a specific line. Each reviewer stays separate until an editor accepts a merged draft.
Each person comments on the definition or overview in their own draft card, with role, evidence and suggested wording kept together.
AI can compare comments against the current text, flag conflicting claims, surface missing evidence and identify where reviewers agree.
An editor merges compatible suggestions into a draft change, checks sources, records disagreements and decides what can be published.