Omnibus: Simplified CSRD and CS3D Now Official

The EU Omnibus I package has been published in the Official Journal of the European Union (Directive (EU) 2026/470), marking a significant shift in the European sustainability reporting landscape. The Omnibus amends both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D), substantially narrowing their scope, simplifying reporting requirements and limiting the trickle-down effect of obligations on smaller undertakings.

What Has Changed?

Lisette Bieleveld and Femke Beelen of Van Doorne’s ESG Team have prepared a detailed overview of the revised scopes and key changes introduced by the Omnibus. The amendments represent a meaningful reduction in the compliance burden for many organisations, particularly with regard to the reach of obligations through supply chains.

What Does This Mean for Your Organisation?

If you are currently assessing whether the revised CSRD or CS3D applies to your organisation, or if you are considering the steps you can take now to prepare, our ESG Team is available to assist. We advise on:

• The applicability of the revised CSRD and CS3D to your organisation;
• The obligations arising from the amended directives; and
• Practical steps you can take to prepare for compliance.

Get in Touch

Do you have questions about the impact of the Omnibus on your organisation? Please do not hesitate to contact our ESG Team. We would be happy to help.