Sustainability omnibus published: CSRD limited to companies with over 1,000 employees

2026-02-26 · Publisher : Union européenne · Domain : Industry 4.0 & 5.0

The Omnibus I directive is published in the OJ on 26 February 2026 and enters into force on 18 March. CSRD now covers only companies with over 1,000 employees and EUR 450 million turnover; due diligence, those with over 5,000 employees.

### Background Proposed by the Commission on 26 February 2025, the **Omnibus I** "sustainability" directive is published in the Official Journal on **26 February 2026**. It sharply narrows the scope of the Corporate Sustainability Reporting Directive (**CSRD**) and the Corporate Sustainability Due Diligence Directive (**CSDDD**). ### Timeline - **9 December 2025**: provisional agreement between Parliament and Council; adopted by Parliament on 16 December, by the Council on 24 February 2026. - **26 February 2026**: OJ publication. - **18 March 2026**: entry into force. - **19 March 2027**: transposition deadline for CSRD amendments. - **26 July 2028**: CSDDD transposition; compliance required from **26 July 2029**. ### Why it matters CSRD now applies only to companies or groups with over **1,000 employees** and over **EUR 450 million** net turnover, versus 250-employee thresholds before. A **"value chain cap"** limits what a large customer can demand from suppliers with fewer than 1,000 employees: relief for industrial SME subcontractors. The CSDDD now targets groups with over 5,000 employees and EUR 1.5 billion; penalties are capped at 3% of worldwide turnover. Carbon data is still required by other laws and by customers. ### Key takeaway Sustainability reporting becomes a matter for very large groups; industrial SMEs are shielded from excessive customer requests.

Tags : Réglementation, UE, Durabilité, CSRD, Simplification