CSR Basics Overview: CSR Basics Sustainability and CSR CSR Policy Overview CSR national The EU's CSR policy CSR: the global dimension NAP Overview: NAP About the NAP Overview: About the NAP Objectives Development of the Action Plan Four action areas of the NAP Original version of the NAP Monitoring UN Guiding Principles NAP International Commitment of the Federal Government Overview: Commitment of the Federal Government The state's duty to protect Activities of the Federal Government Cooperation with stakeholders Corporate due diligence Overview: Corporate due diligence Federal Government expectations Five core elements of due diligence Access to remedy and remediation International forums and processes Overview G7-Presidency 2022 Alliance 8.7 International frameworks: guides for global business
German Supply Chain Act (LkSG) Overview Background and development Implementation by enterprises FAQ EU Supply Chain Law Initiative (CSDDD) EU Forced Labour Regulation Further EU Legislation Overview EU Regulation Conflict Minerals EU Regulation on Deforestation-free Products
Sector dialogues Overview Automotive Industry Energy Sector Dialogue About the dialogues Setting up the dialogues Cross-sector conferences and online seminars #FairSupplyChains dialogues Guidance documents Overview: Guidance documents General guidance documents Sector-specific guidance documents Benefits for companies Information, advice, training and networks Overview: Information, advice, training and networks Information and advice Networks and training
Basics CSR Basics CSR Policy NAP About the NAP Commitment of the Federal Government Corporate due diligence International forums and processes Legislation German Supply Chain Act (LkSG) Further EU Legislation Implementation Sector dialogues Guidance documents Information, advice, training and networks
Homepage Service News Omnibus I Directive comes into force

Omnibus I Directive comes into force

The EU is simplifying sustainability regulation through the Omnibus I procedure. The legislative process is now complete.

What does the omnibus procedure stand for?

"Omnibus" derives from Latin and means "for all". In EU lawmaking, it refers to amending several legal provisions through a single legislative package. Although the procedure itself is not codified in separate legislation, it follows the standard EU rules for directives: the Commission submits a proposal, Parliament and Council deliberate, and member states then transpose the amendments into national law. The Omnibus package simplifying sustainability regulation (Omnibus I) forms part of a series of omnibus packages adopted in 2025 and 2026 to streamline various EU regulations.

Omnibus I: Adjustments to sustainability reporting and corporate due diligence obligations

The Omnibus I Directive introduces important amendments to sustainability and financial regulations, notably the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). The EU seeks to reduce the reporting burden on companies, especially small and medium-sized enterprises, while promoting competitiveness and advancing the sustainability goals of the European Green Deal.

To achieve these objectives, EU reporting and due diligence obligations have been deferred and simplified, the number of companies required to produce reports reduced, and the reporting scope scaled back.

The main changes at a glance

  • CSRD: The scope of the CSRD includes EU companies with at least 1,000 employees and more than 450 million euros in net turnover as well as non-EU companies that generate more than 450 million euros in net turnover in the EU. SMEs are generally exempt from CSRD obligations but can continue to report on a voluntary basis under the VSME standard. The CSRD reporting obligations begin on 1 January 2027. This means that in-scope companies must report for the first time under the CSRD in respect of the 2027 financial year.
  • CSDDD: According to the Omnibus I Directive, the CSDDD now applies to EU companies with at least 5,000 employees and a net turnover of more than 1.5 billion euros as well as non-EU companies with a net turnover of more than 1.5 billion euros in the EU. The obligation to draw up climate transition plans and EU-wide civil liability will no longer apply. Maximum fines will be capped at three percent of global annual turnover.

The Omnibus I Directive also contains a review clause, according to which a possible extension of the scope of application of the CSRD and CSDDD would have to be examined at a later date.

The Omnibus I Directive came into force on 18 March 2026, 20 days after publication in the Official Journal of the EU. With regard to the CSDDD, the member states have until July 2028 to implement the rules. With regard to the CSRD, Omnibus I must be implemented by 19 March 2027.

Further Information