{"id":6035,"date":"2026-05-12T08:00:58","date_gmt":"2026-05-12T06:00:58","guid":{"rendered":"https:\/\/materiality.pl\/?p=6035"},"modified":"2026-05-11T16:58:59","modified_gmt":"2026-05-11T14:58:59","slug":"omnibus-package-and-what-is-its-status","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/pakiet-omnibus-i-jaki-jest-jego-status\/","title":{"rendered":"Omnibus package I - what is its status?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6035\" class=\"elementor elementor-6035\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7d6ca8 e-flex e-con-boxed e-con e-parent\" data-id=\"4f7d6ca8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4196195a elementor-widget elementor-widget-text-editor\" data-id=\"4196195a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>What has already happened?<\/strong><\/h2><ul><li><strong>February 26, 2026.<\/strong> The Official Journal of the EU announced Directive 2026\/470, or the so-called Big Omnibus, introducing the <a id=\"menur1hhb\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"http:\/\/m.in\/\" href=\"http:\/\/m.in\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Link among others\">among others<\/a>. new, increased thresholds for companies' coverage under the CSRD and CSDD.<\/li><li><strong>February 27, 2026.<\/strong> in the Journal of Laws was announced <strong>law implementing part of the<\/strong> The assumptions of the promulgated Directive, specifically introducing <strong>The possibility of waiving reporting for 2025 and 2026 by entities that were already required to do so for 2024,<\/strong> 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.<\/li><li><strong>May 6, 2026.<\/strong> The European Commission has published a do <strong>Public consultation draft simplified ESRS standards<\/strong> and standards for voluntary reporting (VS - Voluntary Standards)<\/li><\/ul><h2><strong>What is still to come?<\/strong><\/h2><ul><li>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.<\/li><li>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.<\/li><\/ul><p>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: <a id=\"menur1hhd\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"http:\/\/omnibus.materiality.pl\/\" href=\"http:\/\/omnibus.materiality.pl\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Link omnibus.materiality.co.uk\">omnibus.materiality.co.uk.<\/a><\/p><p>We also encourage you to take part in the <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/16775-Revised-European-su\u2026\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Public consultation on simplified ESRS standards and voluntary reporting standards<\/a>\u00a0(open until June 3, 2026).\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>What has already happened and what is yet to come on the subject of the Omnibus I package? <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[19,38,11,20,21],"class_list":["post-6035","post","type-post","status-publish","format-standard","hentry","category-aktualnosci","tag-csrd-esrs","tag-omnibus","tag-przepisy-i-regulacje","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pakiet Omnibus I - jaki jest jego status? &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Jaki jest status Pakietu Omnibus I? 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