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EU law Directive EU 2026 470 of the European Parliament and of the Council of 24 February 2026 amending

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This guide details what Directive EU 2026 470 changes outlines the updated CSRD and CSDDD deadlines unpacks

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Omission of information The text integrates new provisions derived from the Omnibus I Directive that allow undertakings to omit

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Undertakings may omit sustainability information subject to assurance where disclosure would Endanger privacy or

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Omnibus I Directive 2026 470 explained new CSRD and CSDDD thresholds reporting dates revised ESRS

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EU Sustainability Reporting Directive 2026 470 narrows CSRD scope raises due diligence thresholds and simplifies

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In This Article The Omnibus is law as of March 2026 New CSRD and CSDDD thresholds who s in who s out and

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Reassess conclusions regarding enterprise level reporting Entities that do not have E U subsidiaries with a CSRD

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These consisted of the possibility to omit classified and sensitive information information related to intellectual property know how