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EU Sustainability Reporting Revamp: Key Updates To The CSRD And The CS3D From The Omnibus I Directive
On 26 February 2026, the EU published Directive (EU) 2026/470 (the Omnibus I Directive). Adopted as part of the European Commission's (Commission) simplification agenda and after a year of debates and negotiations between the Commission, the Council, and the European Parliament, this text effectuates far-reaching changes to both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D).
European Union Commercial
CM
Crowell & Moring LLP
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