The EU has published Directive (EU) 2026/470 in the Official Journal, formally enacting the Sustainability Omnibus simplification package. The Directive amends
Keywords: Directive (EU) 2026/470, Omnibus, CSRD, ESRS, VSME, Omnibus simplification package, Corporate Sustainability Reporting Directive, European Sustainability Reporting Standards, Voluntary Sustainability Reporting Standard, CSDDD, CS3D