Not Used

On 26 February 2025, the European Commission published several pieces of legislation (omnibus package) that aim to reduce significantly the sustainability and due diligence reporting burden imposed by the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive (CSDDD).
On 8 January 2026, the European Commission published (EU) 2026/73 in the Official Journal which amends the EU Taxonomy and related delegated acts.
On 24 February 2026, the European Commission published (EU) 2026/470 in the Official Journal which amends the CSRD and related legislation.
On 6 May, the European Commission published a draft delegated act that proposes changes to ESRSs.

The text in this volume reflects both the amended EU Taxonomy and the amended CSRD but does not reflect the proposed changes to ESRSs.

Appendix F3 Corporate Sustainability Reporting Directive (prior to February 2026 amendments)