On 24th February 2026, the Council of the European Union adopted the Directive on Corporate Sustainability Reporting requirements and certain Corporate Sustainability Due Diligence Directive requirements. This text amends the Corporate Sustainability Reporting Directive (CSRD) adopted in 2023 and the Corporate Sustainability Due Diligence Directive (CS3D) adopted in 2024, following the Omnibus simplification process introduced by the European Commission one year ago. The final adopted text has been published in the EU’s Official Journal on 26th February 2026 and will come into force on the 20th day following this publication.
ICI has followed these developments throughout the process and has prepared summaries at key stages to support stakeholders in understanding the evolution and implications of these changes.