Sustainability Reporting and Due Diligence Omnibus Directive Published in the Official Journal of the European Union

On February 26, 2026, Directive (EU) 2026/470 of the European Parliament and of the Council of the European Union was published in the Official Journal of the European Union. This directive finalizes the European Commission’s February 2025 omnibus package of proposals that simplifies the EU’s sustainability reporting requirements, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy Regulation. The directive will enter into force 20 days after publication, on March 19, 2026.

Member states are required to transpose the directive’s provisions related to the CSRD by March 19, 2027, and those related to the CSDDD by July 26, 2028.

For more information about the omnibus package, see Deloitte’s January 14, 2026, Heads Up.