First Omnibus on sustainability: focus on 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 of the EC’s mandate (2029).
The first Omnibus proposals are a starting point for a long legislative process that could mark a significant shift in corporate human rights and environmental due diligence requirements. We explore these possible changes in detail, helping organisations navigate the evolving regulatory landscape with confidence.
Download our guide, Deep dive into the first Omnibus on sustainability: Focus on proposed changes to the CSDDD to learn how the Omnibus proposal might impact the sustainability due diligence regulations.
