What Directive (EU) 2026/470 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and corporate sustainability due diligence requirements (Omnibus I) requires
Omnibus I raises the corporate sustainability reporting (CSRD) scope thresholds to net turnover above EUR 450 million and an average of 1,000 employees, raises the due diligence (CSDDD) thresholds to EUR 1,500 million turnover and 5,000 employees, postpones CSDDD application for all companies to 26 July 2029, and mandates a revision of the ESRS within six months of entry into force.
Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng
SHA-256 integrity: 5ed260af2dbf01fb024d26be553f29e9ee38085eb6274c61fa840a631fc23625
Primary Citations — 8 traced to source
- Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements
- Article 19a(1) (Directive 2013/34/EU, as amended): net turnover of EUR 450 000 000 and an average number of 1 000 employees during the financial year shall include in their management report information necessary to understand the undertaking's impacts on sustainability matters
+ 6 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-omnibus-i-directive-2026-470-csrd-csddd-simplification.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-omnibus-i-directive-2026-470-csrd-csddd-simplification.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-omnibus-i-directive-2026-470-csrd-csddd-simplification
- Back to registry: Browse all 10,099 compliance nodes