Omnibus I Directive Amends EU Sustainability Reporting and Due Diligence

JD Supra Trade Law

Published March 18th, 2026

Detected March 10th, 2026

Summary

The EU's Omnibus I Directive, amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), has been published in the Official Journal. This directive aims to streamline sustainability reporting and due diligence obligations for businesses operating within the EU.

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What changed

Directive (EU) 2026/470, known as the Omnibus I Directive, has been published in the Official Journal of the European Union. This directive amends existing EU legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), implementing proposals from the Omnibus I simplification package. The directive aims to streamline sustainability reporting and due diligence requirements for businesses.

Member states must transpose the directive's provisions into national legislation by March 19, 2027, with specific provisions on harmonisation due by July 26, 2028. Businesses, particularly those subject to CSRD and CSDDD, should prepare for potential adjustments to their reporting and due diligence processes based on these simplifications. The directive entered into force on March 18, 2026.

What to do next

Review Directive (EU) 2026/470 for specific amendments to CSRD and CSDDD obligations.
Prepare for transposition of directive provisions into national legislation by March 19, 2027.
Monitor for any further guidance or clarification from national competent authorities.

Source document (simplified)

March 9, 2026

Omnibus I Directive Published In OJ

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Directive (EU) 2026/470 amending the EU Corporate Sustainability Reporting Directive (CSRD) and the EU Corporate Sustainability Due Diligence Directive (CSDDD), amongst others, has been published in the Official Journal of the European Union (OJ). The directive implements the proposals under the Omnibus I simplification package, which aims to streamline sustainability reporting and due diligence obligations for businesses. It follows Directive (EU) 2025/794 which implemented the "stop-the-clock" proposal, postponing the application date of certain requirements of the CSRD and CSDDD. The Council of the EU adopted the final text on 24 February. The directive enters into force on 18 March and member states will have until 19 March 2027 to transpose its provisions into national legislation, except for Article 4 on the level of harmonisation, with which they must comply by 26 July 2028 at the latest.

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