Breaking
Directive (EU) 2026/470
enters into force today
EU CSRD Omnibus enters into force — what it means for construction companies
Directive (EU) 2026/470 was published in the Official Journal on 26 February 2026 and enters into force today, 19 March 2026. Wave 2 reporting thresholds rise to 1,000+ employees. Around 80% of companies previously in CSRD scope are now excluded from mandatory reporting. But for construction subcontractors receiving Scope 3 data requests from large contractors — nothing changes. Here is what you need to know.