The publication marks the finalisation of the Sustainability Omnibus process, resulting in increased certainty for businesses.

By Michael D. Green, James Bee, and Toon Dictus

On 26 February 2026, the EU’s Omnibus I Directive, otherwise known as the Sustainability Omnibus, which introduces significant amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the European Union.

The Directive will enter into force on 18 March 2026, 20 days following publication, and Member States will have 12 months from that date to transpose the CSRD amendments into national law, i.e., by 19 March 2027. The CSDDD amendments must be transposed by 26 July 2028.

For more information, see this Latham article.