On 26 February 2026, Directive (EU) 2026/470, known as “Omnibus I”, was published in the Official Journal of the European Union; it notably simplifies the CSRD Directive concerning the sustainability-related information that companies are required to disclose.

Among the main changes is a significant reduction in the scope of application, with an increase in the size criteria relating to net turnover (new threshold set at EUR 450 million) and the average number of employees (new threshold set at 1,000 employees).

For further information on the “Omnibus” package, see in particular the press release published by the Commission de Surveillance du Secteur Financier (CSSF): Omnibus Package – CSSF.