Beyond the GAAP no. 207 – February 2026

On 26 February 2026, exactly one year after the European Commission adopted its “Omnibus I” package of measures to simplify sustainability reporting requirements, the “Content” directive has been published in the Official Journal of the European Union. This directive amends the CSRD on sustainability information to be provided by companies and the CSDDD on due diligence. The EU member states now have until 19 March 2027 to transpose these new rules into national law. This month, Forvis Mazars has published two guides aimed at helping EU and third-country organisations to understand the revised CSRD and its impacts (see European Highlights in this issue of Beyond the GAAP).