CSRD after Omnibus I

CSRD deadlines 2025 to 2029

The CSRD timeline after Omnibus I: new thresholds, the revised ESRS and first reporting years for new EU reporters and non-EU parents. Free to embed.

CSRD: who reports, and from when
After the stop-the-clock directive (EU) 2025/794 and Omnibus I, Directive (EU) 2026/470. Status: 17 October 2026. Not legal advice.

What each date means

  1. 14 Apr 2025Stop-the-clockReporting for the second and third waves is postponed by two years.
  2. 18 Mar 2026Omnibus I in forceScope narrowed to companies with more than 1,000 employees and €450m turnover.
  3. 3 Jul 2026Revised ESRS adoptedCommission adopts the simplified standards, subject to scrutiny by Parliament and Council.
  4. 19 Mar 2027Transposition deadlineMember States must have written the CSRD changes into national law.
  5. FY 2027New EU reportersNewly in-scope EU companies report on financial year 2027, published in 2028.
  6. FY 2028Non-EU parentsQualifying non-EU groups report on financial year 2028, published in 2029.

Check what the new CSRD scope means for your company →

Sources