ESG and Climate: Narrowed CSRD, CBAM Price Start, and New Wave of Green Financing
On 26 February, Directive 2026/470[1] (“Omnibus 1”) was published in the Official Journal of the European Union, dramatically narrowing the scope of the CSRD and CS3D/CSDDD directives. Mandatory sustainability reporting will cover only groups employing at least 1,000 employees and with net turnover of 450 million EUR, while due diligence on human rights and environmental…









