EU Omnibus I Directive (Directive (EU) 2026/470)
Article 4: Amendments to the CSDDD (Directive (EU) 2024/1760) – EU Omnibus I Directive (Directive (EU) 2026/470)

EU Omnibus I Directive (Directive (EU) 2026/470) A4-9: Prioritisation decisions protected from penalties for unaddressed less significant impacts (new Article 9(4) of Directive (EU) 2024/1760)

What does A4-9 require?

Where a company prioritises adverse impacts in line with Article 9, not having addressed a less significant impact cannot, by itself, expose it to penalties under Article 27. The protection depends on a documented prioritisation made by severity and likelihood.

Maintained by Gerard Blokdyk

Other controls in Article 4: Amendments to the CSDDD (Directive (EU) 2024/1760) – EU Omnibus I Directive (Directive (EU) 2026/470)

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