The Omnibus I proposal, presented by the European Commission on 26 February 2025 within its broader “Simplification Package,” was proposed to streamline the implementation of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).
After the conclusion of lengthy EU-level negotiations, Directive (EU) 2026/470 was published in the Official Journal of








