{
  "as_of": "2026-10-21",
  "verified": "2026-10-20",
  "deadline": {
    "id": "omnibus-i-csrd-transposition",
    "law": "CSRD",
    "topic": "Sustainability reporting",
    "obligation": "Member States must transpose the Omnibus I changes to the CSRD and accounting rules.",
    "date": "2027-03-19",
    "status": "upcoming",
    "days_until": 149,
    "times_moved": 0,
    "previous_date": null,
    "source": {
      "date": "2027-03-19",
      "act": "Directive (EU) 2026/470 (Omnibus I)",
      "article": "Article 5(1)",
      "quote": "necessary to comply with Articles 1, 2 and 3 by 19 March 2027",
      "url": "http://data.europa.eu/eli/dir/2026/470/oj",
      "sha256": "8eb95f167657537d3a285927bce1f086dba0b1a33426f938da0ef48fe40bb966"
    },
    "history": [
      {
        "date": "2027-03-19",
        "act": "Directive (EU) 2026/470 (Omnibus I)",
        "article": "Article 5(1)",
        "quote": "necessary to comply with Articles 1, 2 and 3 by 19 March 2027",
        "url": "http://data.europa.eu/eli/dir/2026/470/oj",
        "sha256": "8eb95f167657537d3a285927bce1f086dba0b1a33426f938da0ef48fe40bb966"
      }
    ]
  }
}