Directive (EU) 2022/2464, the Corporate Sustainability Reporting Directive, requires companies in scope to publish sustainability information with their management report. Omnibus I, Directive (EU) 2026/470, has been in force since 18 March 2026. It narrows the scope and resets the timetable. The amended threshold is more than 1,000 employees and more than €450 million in turnover. The revised obligations apply from 1 January 2027. Member States must transpose the amendment by 19 March 2027.
The original CSRD reached further down the market, including listed small and medium-sized enterprises on a later wave. The amendment pulls the duty back to the large threshold above. A textile brand with fewer than 1,000 employees is not, on these figures, a reporting company. It can still be asked by a reporting customer for value-chain information. The standards ask in-scope companies to describe impacts, risks and targets, including in the supply chain where the information is material. A factory that is not itself in scope can therefore receive a data request that looks formal, even though the legal duty sits with the customer.
For textiles, the questions tend to cover energy and emissions at facility level, materials and recycled content, waste, water and chemicals, and workforce topics in the mills a brand relies on. A sustainability report is a company disclosure. It is not a product passport, and it is not a consumer claim on a hangtag. Product claims aimed at shoppers follow the consumer-law rules on the EmpCo page, which already apply.
Clause numbers in older guides may refer to the unamended directive. Before a filing, check CELEX 32022L2464 together with CELEX 32026L0470.
The PDF stored on this page is the original text. Later amendments are listed with it. The consolidated version, which combines them, is on the EUR-Lex page linked under Official documents.