# Omnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)

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 and due diligence requirements

- Status: Applies from 01.01.2027
- Legal order: European Union
- Legal area: Sustainability reporting
- OJ L 2026/470, 26.02.2026
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Raising of the CSRD thresholds to > 1,000 employees and > EUR 450 million turnover, protection of suppliers in the value chain (≤ 1,000 employees), abandonment of reasonable assurance.

## Key obligations

- Reporting obligation only where net turnover is > EUR 450 million and the average number of employees > 1,000 (Art. 3(1)(a)(ii))
- Third-country undertakings: EU turnover threshold raised from EUR 150 to 450 million; subsidiary undertaking or branch – EUR 200 million (Art. 2(13) – Art. 40a(1) of Directive 2013/34/EU)
- Limit on requests for information from suppliers with ≤ 1,000 employees – voluntary standard under Art. 29ca of Directive 2013/34/EU (Art. 2; Delegated Regulation 2026/1560)
- Transposition of the reporting provisions by 19.03.2027 (Art. 5(1))

## Competent authority

Member States (in PL – Minister of Finance and Economy)

## Penalties

Laid down by national law.

## Entry into force

18.03.2026

## Application

financial years starting on or after 1.01.2027; transposition of Arts 1–3 by 19.03.2027, Art. 4 (CSDDD) by 26.07.2028

## Key dates

- 18.03.2026: Entry into force
- 19.03.2027: Transposition deadline for Arts 1–3
- 26.07.2028: Transposition deadline for Art. 4 (CSDDD)
- 30.04.2029: Commission review report (Art. 6(1) of Directive 2022/2464 as amended)

## Related acts

- [Corporate Sustainability Reporting Directive – CSRD](https://igmnir.org/dane/prawo/en/eu-csrd/)
- [European Sustainability Reporting Standards (ESRS)](https://igmnir.org/dane/prawo/en/eu-esrs/)
- [Accounting Act – sustainability reporting](https://igmnir.org/dane/prawo/en/pl-rachunkowosc-csrd/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/dir/2026/470/oj/pol)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-omnibus-i