EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover | Certivo Regulations
EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover
EU Corporate Sustainability Reporting Directive (CSRD)
European Parliament and Council of the European Union
Announced
Feb 26, 2026
Implementation
Mar 18, 2026
Description
Directive (EU) 2026/470 significantly raises CSRD mandatory reporting thresholds to companies with more than 1,000 employees AND net turnover exceeding €450 million (previously 250 employees and €50 million for large undertakings). This reduces CSRD scope by approximately 80%, exempting many mid-sized companies from mandatory sustainability reporting. Financial holding undertakings may now choose whether to report consolidated sustainability information. Member States have until March 2027 to transpose amendments.
Sources
- Official Directive (EU) 2026/470 - Omnibus I amending CSRD scope thresholds
- Official Directive (EU) 2026/470 PDF - CSRD threshold amendments
Key Findings
EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover
limited to undertakings with a net turnover exceeding EUR 450 000 000 and an average of more than 1 000 employees. Directive should be extended
EU adopts Omnibus I Directive raising CSRD thresholds to 1,000+ employees and €450M turnover
u-en-01.jpg) This document is an excerpt from the EUR-Lex website EU law EU case-law Official Journal National law and case-law Information Document 32026L0470 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 sus