EU adopts significant simplification of sustainability reporting and due diligence rules

Omnibus I, which simplifies EU requirements for sustainability reporting and due diligence, was finally adopted on 24 February 2026 and published in the Official Journal (Directive 2026/470). Omnibus I amends the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), with the aim of reducing the burden on businesses whilst maintaining sustainability standards. Our colleagues Lisette Bieleveld, Tom Nijenhuis and Femke Beelen discuss the changes in detail in this article  simplified CSRD and CS3D are now official.

For further information or advice on how these changes might affect your business, please feel free to contact us, the Employment and Pensions team at Van Doorne, Lotte van Kessel & Niels van Boekel