CSRD: Amendments published in the Official Journal of the European Union

On 26 February 2026, the Directive (EU) 2026/470 simplifying sustainability reporting in accordance with the Accounting Directive (Directive 2013/34/EU) as amended by the CSRD (Directive (EU) 2022/2464) was published in the EU Official Journal. In addition, amendments are being made to the Audit Directive (Directive 2006/43/EC) and the due diligence obligations under the CSDDD (Directive (EU) 2024/1760).

The new EU provisions will come into force in mid-March 2026, with the simplifications to sustainability reporting to be transposed into the national law of EU Member States by 19 March 2027. The German CSRD Implementation Act is currently being discussed in the committees of the Bundestag.

Background:

On 26 February 2025, the EU Commission published the Omnibus I Package with proposals for reducing red tape for businesses. These proposals focus in particular on the so-called Substance Proposal to amend the Accounting Directive, the CSRD and the Audit Directive, as well as the CSDDD. The objective of the Substance Proposal with regard to amendments to the Accounting Directive is to achieve significant simplifications in the requirements for sustainability reporting. Formally separate from this, a proposal was submitted to postpone the application of the CSRD and the CSDDD (‘Stop-the-Clock’ Directive), which has already been published as Directive (EU) 2025/794 in the Official Journal of the EU.

In December 2025, the European Parliament and the Council of the European Union agreed on the final version of the substance proposal in trilogue negotiations. The DRSC then published an updated briefing paper on the status of the Omnibus I package on 19 December 2025.