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Arthur Cox

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Omnibus I Directive Published: Revised Scope and Reduced Obligations Under CSRD and CSDDD

The Omnibus I Directive, amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the EU on 26 February 2026 and will enter into force on 18 March 2026, formally completing the EU legislative process.