What has already happened?
- February 26, 2026. The Official Journal of the EU announced Directive 2026/470, or the so-called Big Omnibus, introducing the among others. new, increased thresholds for companies' coverage under the CSRD and CSDD.
- February 27, 2026. in the Journal of Laws was announced law implementing part of the The assumptions of the promulgated Directive, specifically introducing The possibility of waiving reporting for 2025 and 2026 by entities that were already required to do so for 2024, which, however, do not exceed the newly established thresholds of average annual employment of 1,000 full-time equivalents and net sales revenue of PLN 1,900,000,000 (one billion nine hundred million) for the fiscal year.
- May 6, 2026. The European Commission has published a do Public consultation draft simplified ESRS standards and standards for voluntary reporting (VS - Voluntary Standards)
What is still to come?
- The Omnibus provisions have not yet been fully transposed, with only the aforementioned exemption being introduced into Polish law first, and member states have until March 19, 2027 to transpose the remaining reporting changes.
- In the case of the CSDD, whose amendments are also part of the Omnibus package, Poland still has not transposed the original provisions. Member states have until July 26, 2028 to implement them as amended.
We cordially invite you to a detailed discussion of the most important events related to the implementation of the Omnibus I package, which can be found on our website: omnibus.materiality.co.uk.
We also encourage you to take part in the Public consultation on simplified ESRS standards and voluntary reporting standards (open until June 3, 2026).
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