News
1 min read
Omnibus: simplified CSRD and CS3D are now official
18 March 2026
The EU Omnibus I package (Directive (EU) 2026/470) entered into force today, 18 March 2026. The Omnibus amends both the CSRD and CS3D and is significantly narrowing the scope, simplifying reporting requirements and limiting the trickle-down effect of obligations on smaller undertakings. Lisette Bieleveld and Femke Beelen of Van Doorne’s ESG Team have outlined the new scopes and key changes in an overview.
Do you have questions about the applicability of the revised CSRD or CS3D to your organisation, the obligations arising from these changes, or the steps you can take now to prepare? Please do not hesitate to get in touch — our ESG Team would be happy to help.
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