EU Omnibus I Directive (Directive (EU) 2026/470) A2-6: Conditional omission of commercially prejudicial, trade secret, classified and protected information (amended Article 19a(3), fourth subparagraph, of Directive 2013/34/EU)

What does A2-6 require?

An undertaking may leave out of its sustainability reporting: in exceptional cases, information whose disclosure would seriously prejudice its commercial position, provided the omission still allows a fair and balanced understanding of its development, performance, position, principal risks and impacts and it has concluded that no aggregated or other form of disclosure would meet the objective without that harm; information on intellectual capital, know-how, technology or innovation results that qualifies as a trade secret under Directive (EU) 2016/943; classified information under Regulation (EU) 2023/2418; and other information protected by Union or national law or to safeguard the privacy or security of a person. In every case the undertaking must disclose that it used the exemption and reassess at each reporting date whether the omission is still justified. This replaces the earlier Member State option on impending developments.