
Omnibus I: proposed changes to the CSDDD
On 26 February 2025, the European Commission adopted a package of proposals to simplify EU rules with respect to the corporate sustainability reporting directive (CSRD), EU Taxonomy, corporate sustainability due diligence (CSDDD) and the carbon border adjustment mechanism (CBAM). These proposals aim to contribute to the 25% reduction in administrative burdens and at least 35% for SMEs until the end...