Snapshot 2026-05, Impact of final changes to European sustainability reporting requirements, summarizes the final Omnibus revisions to the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive, as well as related revisions to the European Sustainability Reporting Standards and changes to EU Taxonomy reporting. The final directive was officially published on February 26, 2026 and entered into force 20 days thereafter; EU member states have been given one year to transpose it into national legislation, which may include incorporating additional country-level reporting requirements or noncompliance penalties.
The Snapshot is complete with tables outlining the final revisions at-a-glance along with insights for potential next steps to help affected companies move forward in complying with the new sustainability requirements.
Download (PDF - 438.33KB) Snapshot 2026-05 to read our summary in full.
Contacts:
Managing Director, ESG & Sustainability Services
Grant Thornton US
Marjorie is a Managing Director in the SEC Regulatory Matters Group, with more than 15 years of experience in auditing, accounting and SEC reporting.
Arlington, Virginia
Managing Director, ESG & Sustainability Services
Grant Thornton LLP
J.B. leads advisory and assurance engagements in a number of subject matter areas, including California climate reporting requirements, SEC Climate Rule, CSRD, and greenhouse gas emissions reporting.
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