Sustainability reporting — third-wave companies
Date to be confirmed · unknown
What changes?
No continuing listed-SME wave-3 obligation is asserted until checked against the substantive Omnibus amendment.
Who is affected?
Former CSRD listed-SME wave 3; current binding scope unresolved here
When?
Date to be confirmed. Historic 2028 listed-SME wave is not a verified current obligation after 2026 scope amendments.
What to do
- Check whether your business matches this scope: Former CSRD listed-SME wave 3; current binding scope unresolved here
- Read the substantive amendment rather than assume the historic listed-SME timetable survives.
- Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
- Assign a responsible person and keep evidence of your applicability assessment and preparation.
Existing tools and providers
Start with the responsible national authority and the primary source; no vendor recommendation is made for this entry.
Primary source
CSRD 2022/2464 as amended by 2025/794 and 2026/470
Checked 11 October 2026. A fresh date confirmation was not established. Do not rely on a date from an older summary.