Omnibus package (EU simplification)
A series of legislative simplification packages presented by the European Commission since February 2025. Omnibus I first postponed CSRD deadlines by two years (“stop-the-clock” Directive (EU) 2025/794); Directive (EU) 2026/470 then narrowed the CSRD to companies with over 1,000 employees and €450 million turnover and reduced the scope of the CSDDD.
See also: CSRD
Reference source: eur-lex.europa.eu
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