Omnibus sustainability package

The European Commission published the Omnibus sustainability package on 26 February 2025 aiming to significantly reduce sustainability and due diligence reporting requirements and burdens. We have prepared a publication dedicated to the proposed changes in this package along with related updates and insights.

In the publication, you can read more about the legislative process, insights, observation and status on the following proposals:

1. ‘Stop-the-clock’ directive amending the effective dates of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD)
2. Substantive directive amending the CSRD (including some amendments to the EU Taxonomy)
3. Substantive directive amending the CSDDD
4. Draft delegated regulation amending the EU Taxonomy regulation
5. Other highlights in the sustainability Omnibus package, including XBRL tagging and the Carbon Border Adjustment Mechanism (CBAM)
   
   

We will update the publication along with the development in the legislative process.