Omnibus
Omnibus I simplification package
Omnibus I is the EU simplification package that narrowed the CSRD and the CSDDD. Its directive, Directive (EU) 2026/470, was published in the Official Journal on February 26, 2026.
The European Commission proposed the package on February 26, 2025. A first "stop-the-clock" directive (Directive (EU) 2025/794, April 2025) postponed CSRD reporting by two years for companies that had not yet started.
The main directive then rewrote the scope. The CSRD now covers companies with more than 1,000 employees and more than €450 million in net turnover. The CSDDD covers companies with more than 5,000 employees and more than €1.5 billion in net turnover. The changes entered into force on March 18, 2026; Member States must transpose the CSRD part by March 19, 2027 and the CSDDD part by July 26, 2028.
The package also capped what large companies can ask of smaller suppliers (the value-chain cap, set by the Voluntary Standard) and led to a simplified version of the ESRS.