EU Omnibus I Directive (Directive (EU) 2026/470)
The EU directive of February 2026 that simplifies sustainability reporting and due diligence: it lifts the reporting thresholds to EUR 450 million turnover and 1 000 employees, shields smaller value chain suppliers from data requests beyond the voluntary standards, keeps assurance at limited level, and raises the due diligence thresholds while reshaping risk assessment, supplier exit, monitoring, penalties and liability.
EU Omnibus I Directive (Directive (EU) 2026/470) is a compliance framework from European Union (and EEA) with 3 domains and 27 controls. The largest domains are Article 2: Amendments to the Accounting Directive 2013/34/EU (sustainability reporting) – EU Omnibus I Directive (Directive (EU) 2026/470) (14 controls), Article 4: Amendments to the CSDDD (Directive (EU) 2024/1760) – EU Omnibus I Directive (Directive (EU) 2026/470) (10 controls), Article 1: Amendments to the Statutory Audit Directive 2006/43/EC – EU Omnibus I Directive (Directive (EU) 2026/470) (3 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (3)
Article 1: Amendments to the Statutory Audit Directive 2006/43/EC – EU Omnibus I Directive (Directive (EU) 2026/470)
| Code | Title |
|---|---|
| eu-omnibus-i-directive-directive-eu-2026-470::A1-1 | Audit firm approval conditions on ownership and management (amended Article 3(4) of Directive 2006/43/EC) |
| eu-omnibus-i-directive-directive-eu-2026-470::A1-2 | Key sustainability partner designation, qualification and resourcing (amended Article 24b(1) of Directive 2006/43/EC) |
| eu-omnibus-i-directive-directive-eu-2026-470::A1-4 | Transitional registration of third-country auditors for sustainability assurance reports (amended Article 45(5) and new Article 45(5b) of Directive 2006/43/EC) |
Article 2: Amendments to the Accounting Directive 2013/34/EU (sustainability reporting) – EU Omnibus I Directive (Directive (EU) 2026/470)
| Code | Title |
|---|---|
| eu-omnibus-i-directive-directive-eu-2026-470::A2-10 | Option to exclude acquired, merged or departing subsidiaries in the year of change (new Article 29a(4a) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-11 | Financial holding undertakings with independent subsidiaries may opt out of consolidated sustainability reporting (new Article 29a(7a) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-13 | Single electronic reporting format with mark-up deferred until tagging rules exist (replaced Article 29d of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-15 | Collective responsibility of the bodies for the reports, with a national option on the electronic format (amended Article 33(1) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-16 | Limited assurance opinion that respects protected undertakings' right to decline (amended Article 34(1) and new Article 34(2a) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-17 | Third-country group sustainability reports: higher EU subsidiary, branch and group turnover thresholds and holding derogation (amended Article 40a(1) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-2 | Key intangible resources reporting for undertakings above EUR 450 million and 1 000 employees (amended Article 19(1) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-3 | Sustainability statement only above EUR 450 million net turnover and 1 000 employees (amended Article 19a(1) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-4 | Value chain cap: protected undertakings, self-declarations and requests beyond the voluntary standards (amended Article 19a(3) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-5 | Value chain transition explanation for the first three years and use of estimates afterwards (amended Article 19a(3) of Directive 2013/34/EU) |
| 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) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-7 | Subsidiary exemption now open to listed public-interest entities (amended Articles 19a(10) and 29a(9); deletion of Article 19a(6) and (7) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-8 | Consolidated sustainability reporting only for groups above EUR 450 million and 1 000 employees (amended Article 29a(1) of Directive 2013/34/EU) |
| eu-omnibus-i-directive-directive-eu-2026-470::A2-9 | Group value chain cap, transition and conditional omissions (amended Article 29a(3) of Directive 2013/34/EU) |
Article 4: Amendments to the CSDDD (Directive (EU) 2024/1760) – EU Omnibus I Directive (Directive (EU) 2026/470)
| Code | Title |
|---|---|
| eu-omnibus-i-directive-directive-eu-2026-470::A4-10 | Last-resort measures for potential adverse impacts: no new relationships, suspension and enhanced prevention plan (replaced Article 10(6) of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-11 | Last-resort measures for actual adverse impacts: no new relationships, suspension and enhanced corrective plan (replaced Article 11(7) of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-12 | Stakeholder consultation at the revised stages of due diligence (amended Article 13(3) of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-13 | Periodic effectiveness monitoring at least every five years (replaced Article 15 of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-14 | Annual due diligence statement, later reporting criteria and ESAP submission from 2031 (amended Articles 16(3) and 17 of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-3 | Holding company exemption through a designated EU subsidiary (amended Article 2(3) of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-6 | Parent companies fulfilling due diligence for in-scope subsidiaries (amended Article 6 of Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-7 | Scoping exercise followed by in-depth assessment of the riskiest areas (amended Article 8(2) and (3); Article 8(4) deleted, Directive (EU) 2024/1760) |
| eu-omnibus-i-directive-directive-eu-2026-470::A4-8 | Limits on information requests to business partners (new Article 8(2a) of Directive (EU) 2024/1760) |
| 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 is EU Omnibus I Directive (Directive (EU) 2026/470) and who does it apply to?
EU Omnibus I Directive (Directive (EU) 2026/470) is a compliance framework from European Union (and EEA) with 3 domains and 27 controls. The EU directive of February 2026 that simplifies sustainability reporting and due diligence: it lifts the reporting thresholds to EUR 450 million turnover and 1 000 employees, shields smaller value chain suppliers from data requests beyond the voluntary standards, keeps assurance at limited level, and raises the due diligence thresholds while reshaping risk assessment, supplier exit, monitoring, penalties and liability. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does EU Omnibus I Directive (Directive (EU) 2026/470) actually require?
EU Omnibus I Directive (Directive (EU) 2026/470) has 27 controls organised across 3 domains. The largest domains are Article 2: Amendments to the Accounting Directive 2013/34/EU (sustainability reporting) – EU Omnibus I Directive (Directive (EU) 2026/470) (14 controls), Article 4: Amendments to the CSDDD (Directive (EU) 2024/1760) – EU Omnibus I Directive (Directive (EU) 2026/470) (10 controls), Article 1: Amendments to the Statutory Audit Directive 2006/43/EC – EU Omnibus I Directive (Directive (EU) 2026/470) (3 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of EU Omnibus I Directive (Directive (EU) 2026/470) do I already cover?
EU Omnibus I Directive (Directive (EU) 2026/470) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement EU Omnibus I Directive (Directive (EU) 2026/470)?
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