CSRD Wave 2 + 3

CSRD Wave 2 + 3: same as wave 1 csrd; omnibus proposal raised thresholds and pushed wave 2/3 deadline to fy2026.

Jurisdiction
eu
Status
pending
Category
esg
First deadline
FY2026 (if Omnibus passes)
Who must comply
Large non-listed EU companies + non-EU companies with >€150M EU revenue (Wave 3)
Penalties
Member-state-level

What it is

CSRD Wave 2 + 3 (EU Omnibus Feb 2026) is a eu esg measure. Same as Wave 1 CSRD; Omnibus proposal raised thresholds and pushed Wave 2/3 deadline to FY2026.

Who must comply

Large non-listed EU companies + non-EU companies with >€150M EU revenue (Wave 3)

What you must disclose

Same as Wave 1 CSRD; Omnibus proposal raised thresholds and pushed Wave 2/3 deadline to FY2026

Timeline

FY2026 (if Omnibus passes)

Stay ahead of this regulation.

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