Directive (EU) 2022/2464. Omnibus I (finally adopted in February 2026) limits mandatory reporting to companies with more than 1,000 employees and net turnover above €450 million; member states must transpose the changes.
Regulation
EU Corporate Sustainability Reporting Directive (CSRD)
European Commission page on the CSRD, which requires in-scope companies to report under ESRS with assurance; its scope was narrowed by the Omnibus I directive adopted in 2026.
Learn more in a course
Regulation & Policy •
Intermediate
تنظيمات الاستدامة والإفصاح في المنطقة العربية
Corprise Academy
4h 51m
$ 99.00
0
Reporting & Disclosure •
Intermediate
أطر الإفصاح عن الاستدامة: GRI وESRS وISSB وTCFD وCDP
Corprise Academy
5h 10m
$ 99.00
0
Climate & Carbon •
Intermediate
المحاسبة الكربونية: النطاقات ١ و٢ و٣
Corprise Academy
5h 40m
$ 99.00
0