Final Omnibus changes published in the EU Official Journal

On 26 February 2026, the EU published the final Omnibus changes in the EU Official Journal. The directive amends the audit directive, accounting directive, Corporate Sustainability Reporting Directive (CSRD), and Corporate Sustainability Due Diligence Directive (CSDDD). Its publication follows approval of the provisional text by the European Parliament in December 2025 and approval by the Council of the European Union on 24 February 2026. The directive will enter into force on the 20th day after its publication.

The directive is available in the EU Official Journal at the link.

More details are available in the press release.