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Environmental Social Governance Cross-Cutting

CSRD Phase-In 2026: Which Companies Fall Into Wave 2 and What Changes Under Omnibus Simplification

Article

Governance

CSRD Phase-In 2026: Which Companies Fall Into Wave 2 and What Changes Under Omnibus Simplification

CSRD Wave 2 now reports on FY2027, not 2026, and the scope has narrowed sharply. Who is still caught, what Omnibus changed, and the transposition gap to watch.

07 Aug 2026EU

ESG & Sustainability Resources: Guides, Frameworks & Templates [2026] | OneStop ESG