Still in Scope: How Large Corporates Should Respond to the EU’s Omnibus I Directive Reset
For two years, large European corporations built compliance infrastructure for the Corporate Sustainability Reporting Directive (CSRD): double materiality assessments, value chain data pipelines, assurance-ready disclosures. On 24 February 2026, the Council of the European Union adopted the Omnibus I package and the European Commission estimates that around 80% of companies originally captured by the CSRD […]
