EU Member States to adopt Directive simplifying corporate sustainability reporting and due diligence requirements (Omnibus I)

On 24 February 2026, EU Member States will adopt the directive simplifying corporate sustainability reporting and due diligence requirements (Omnibus I), in the General Affairs Council meeting.

This follows the vote by the European Parliament on 16/12/2025, adopting the final compromise text reached between the Council and Parliament.

Final text: https://www.europarl.europa.eu/doceo/document/TA-10-2025-0324_EN.html

Summary: https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1880102

The directive will enter into force twenty days after its publication in the Official Journal.

More information: https://www.consilium.europa.eu/en/meetings/gac/2026/02/24/

Contact: Lebo Mofolo, lmofolo@frucom.eu