Directive (EU) 2026/470 published (OJ L) amending CSRD corporate sustainability reporting requirements (Omnibus I simplification)

Directive (EU) 2026/470 (24 Feb 2026) was published in the Official Journal on 26 Feb 2026 and is indicated as in force on EUR-Lex. It amends Directive (EU) 2022/2464 (CSRD) and related corporate reporting/audit legislation (including Directive 2013/34/EU and Directive 2006/43/EC) as regards certain corporate sustainability reporting requirements. Compliance teams should review the amended CSRD-related provisions and plan for Member State transposition/implementation, as this is a binding legislative change that can affect applicability scope, reporting obligations, and assurance-related mechanics within the CSRD framework.