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ARTICLE · 09 MARCH 2026

Omnibus I Directive Published: Revised Scope And Reduced Obligations Under CSRD And CSDDD

Arthur Cox
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The Omnibus I Directive, amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the EU on 26 February 2026...

IrelandCorporate/Commercial Law
Suzanne Kearney
Suzanne Kearney
Sarah O'Sullivan
Sarah O'Sullivan
Sarah Thompson
Sarah Thompson
Golda Hession
Golda Hession
Lisa Boyle
Lisa Boyle
Katherine Quirke
Katherine Quirke
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The Omnibus I Directive, amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the EU on 26 February 2026 and will enter into force on 18 March 2026, formally completing the EU legislative process.

Member States, including Ireland, are generally required to transpose the Omnibus I Directive's provisions by 19 March 2027. The CSDDD-related provisions must be transposed by 26 July 2028.

The Omnibus I amendments significantly narrow the scope of both the CSRD and CSDDD and remove or reduce key obligations under both regimes. As a result, many companies that were previously within scope may no longer be subject to these requirements. These updates represent a significant recalibration of EU sustainability reporting and due diligence requirements, aimed at aligning timelines and reducing administrative burdens, while maintaining the core objectives of transparency,

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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