EU Council Omnibus I Adopted – CSRD and CSDDD
26/02/2026
The Council has formally adopted Omnibus I, following Parliament’s approval earlier this month. The act will be published shortly in the Official Journal and is expected to enter into force 20 days after publication (early April 2026).
Omnibus I is an EU legislative amendment that updates and adjusts the CSRD and CSDDD, mainly confirming the revision to scope and delaying implementation timelines. Member States will now have one year to transpose the CSRD, with the transposition period beginning once the act enters into force. The CSDDD must be transposed by 26 July 2028.
These changes start the formal implementation phase, following the publication into the official journal UKFT will update members and create guidance confirming applicable dates.
For further member guidance, contact compliance@ukft.org
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