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EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover
EU Corporate Sustainability Reporting Directive (CSRD)European Parliament and Council of the European UnionEU
Announced
Feb 26, 2026
Implementation
Mar 18, 2026
Description
Directive (EU) 2026/470 significantly raises CSRD mandatory reporting thresholds to companies with more than 1,000 employees AND net turnover exceeding €450 million (previously 250 employees and €50 million for large undertakings). This reduces CSRD scope by approximately 80%, exempting many mid-sized companies from mandatory sustainability reporting. Financial holding undertakings may now choose whether to report consolidated sustainability information. Member States have until March 2027 to transpose amendments.
Sources
Key Findings
EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover
limited to undertakings with a net turnover exceeding EUR 450 000 000 and an average of more than 1 000 employees. Directive should be extended
EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover
u-en-01.jpg) This document is an excerpt from the EUR-Lex website EU law EU case-law Official Journal National law and case-law Information Document 32026L0470 Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sus