EU simplifies CSRD sustainability-reporting standards
The 2026 Omnibus package narrowed the CSRD reporting population and eased phase-in. On 3 July 2026 the Commission adopted a delegated act simplifying the Europe
reg: CSRD
jur: EU
status: Simplified by 2026 Omnibus
date: 2026-09-21
what changed: The 2026 Omnibus package narrowed the CSRD reporting population and eased phase-in. On 3 July 2026 the Commission adopted a delegated act simplifying the European Sustainability Reporting Standards, published in the Official Journal on 21 September 2026 as Delegated Regulation (EU) 2026/1563.
so what: If you report under CSRD, check whether the narrowed scope and simplified standards change what you need to disclose.
what to check: Whether you remain in scope after the Omnibus narrowing
Which simplified reporting standards now apply to you
applies to: Companies in scope of EU sustainability reporting
source: EUR-Lex, Dir (EU) 2022/2464
source url: https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng