Omnibus I approved: major changes to sustainability requirements for companies

26.03. 2026

The European Commission has taken a major step to simplify companies’ sustainability, ESG reporting and due diligence obligations. The newly approved Omnibus I package significantly reduces the administrative burden and narrows the range of companies that have to report on a mandatory basis. In addition, it limits the delegation of obligations to smaller suppliers. For corporations and companies involved in supply chains, these are absolutely fundamental changes.

The main changes worth noting

CSRD only applies to really big companies. Thousands of smaller companies are exempt from the onerous requirements of theCorporate Sustainability Reporting Directive. It now applies only to companies with more than 1,000 employees and a turnover of more than €450 million.
CS3D is only getting tighter for the biggest players. The EU Corporate Sustainability Due Diligence Directive is now applies only to companies with more than 5,000 employees and a turnover of €1.5 billion.
Less administration and less pressure on supply chains. The amount of information companies have to find out from smaller partners is reduced.
There is no obligation for a climate plan. Companies will no longer be required to adopt a mandatory climate change mitigation transition plan.
Transition periods and exemptions help companies to adapt smoothly without unnecessary costs.
Clearer rules on sanctions. Fines can reach a maximum of 3% of a company’s worldwide turnover.

More time to prepare

The Directive under the Omnibus I legislative measures was published in the Official Journal of the EU on 24 February 2026. Member States have approximately one year to implement most of the rules into national law (with the exception of Article 4 on the level of harmonisation, which they must comply with by 26 July 2028 at the latest). Obligations for companies arising from CS3D are postponed until July 2029.

What to take away from this?

The Omnibus I package provides companies with relief from unnecessary paperwork and greater clarity on what is actually expected of them. Obligations will be more focused on the biggest players and the riskiest areas, while smaller firms will no longer be under such pressure.

At the same time, companies get more space and time to prepare for the new requirements. Overall, this is a step towards more practical and balanced regulation that aims not only to promote sustainability but also to maintain the competitiveness of the European business environment.

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