{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/en\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/en\/blog\/author\/controlaudit_web\/","title":"Omnibus I Directive: which companies will have to report on sustainability, and from when - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"4x0fJkcsf9\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/omnibus-directive-csrd-companies-in-scope\/\">Omnibus I Directive: which companies will have to report on sustainability, and from when<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/en\/blog\/omnibus-directive-csrd-companies-in-scope\/embed\/#?secret=4x0fJkcsf9\" width=\"600\" height=\"338\" title=\"&#8220;Omnibus I Directive: which companies will have to report on sustainability, and from when&#8221; &#8212; Controlaudit\" data-secret=\"4x0fJkcsf9\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-csrd-empresas-obligadas.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Omnibus I limits the EU sustainability reporting obligation to companies with net turnover above \u20ac450,000,000 and more than 1,000 employees. We explain the timetable, what happens to the first wave and why the EINF under Law 11\/2018 still applies in Spain."}