On 26 February 2026, the final text of the Omnibus I legislative package was published,1 amending both the Corporate Sustainability Reporting Directive (“CSRD”) and the Corporate Sustainability Due Diligence Directive (“CSDDD”).
The package marks the culmination of a cycle of reforms launched in 2024 and follows the interim “Stop-the-Clock” and “Quick Fix” measures adopted in 2025. It forms part of the European Commission’s broader effort to recalibrate the EU sustainability framework in light of growing concerns regarding regulatory complexity, competitiveness, and proportionality.
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