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Legal Sustainability

Using regulation as a blueprint for resilient sustainability strategies, reporting and compliance

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Let regulation help drive your sustainability ambitions

The need for a more sustainable world is spurring regulators and policy makers worldwide, leading to a complex regulatory landscape. Deloitte Legal can help you navigate. We specialize in seeing the bigger picture, going beyond compliance to truly embedding sustainability throughout your organization.

At Deloitte Legal, we can work with our experts across the firm to walk with you every step of your sustainability journey. Our worldwide network and adoption of AI and other technology tools enable us to tailor our services to meet your needs and provide an end-to-end solution.

EU Omnibus explained: Unpacking CSRD, CSDDD, and EU Taxonomy

The EU Omnibus package aims to streamline sustainability regulations, affecting amongst others the CSRD, CSDDD, and EU Taxonomy. Visit our Q&A to find out the critical timeline shifts, updated thresholds, and reporting requirements. We also touch on how to prepare your organisation in this evolving regulatory landscape.

EU Omnibus explained

How we can help you

We can support you with identifying and aligning with applicable regulatory requirements, to enable you to set the right targets and create a clear sustainability communication narrative.

  • Regulation-specific support, e.g. on CSRD, CSDDD, EU Forced Labour Regulation.
  • Sustainability reporting & regulatory compliance.
  • Supply chain: including traceability and due diligence requirements, both across human rights and environmental concerns.
  • Green claims, preventing greenwashing.

For more information, visit our Sustainability Reporting page.

We can help you in all stages and topics of your sustainability transformation journey.

  • Regulatory horizon scanning, including tracking (upcoming) legislation, regulatory developments, alignment, and initiatives.
  • Sustainability (regulatory) strategy advice.
  • Sustainability related liability and litigation risks, including directors' liability.
  • Social sustainability: assessing and addressing Diversity, Equity & Inclusion, e.g. gender pay and equal pay, human rights, sustainable employment conditions, and whistle blowers.
  • Sustainable Finance: including the integration of sustainability into investment decision-making and operational resilience for financial market participants.

Discover our latest insights on sustainable transformation here.

We can support you in your efforts to reduce your business’ adverse impact on climate change, nature and biodiversity through strategic and efficient compliance.

  • Regulation-specific support, e.g. on EUDR, CSDDD, Nature Restoration Law. 
  • Decarbonization, net-zero.

To learn more about how you can achieve your net-zero goals, we invite you to explore our initiative and delve into our insights on Nature and Biodiversity, which provide valuable guidance for making a positive impact in these critical areas.

We can help you address circularity, transparency and due diligence throughout your supply chain and product life cycle.

  • Regulation-specific support including in relation to packaging, eco-design requirements, and the Digital Product Passport, waste management and extended producer responsibility (EPR).

For more information on circular strategies and how they can benefit your business, visit our Circularity Insights page.

Deloitte is dedicated to bridging the gap between ambition and impact by providing clients with actionable insights and tailored support. We empower our team of 7,500 professionals to lead the way in embedding sustainable practices within organisations, ensuring that sustainability is not just a goal but a core value.

By visiting our Sustainability page, you will access a wealth of resources and insights that illustrate how we assist clients tackle systemic challenges and implement effective ESG strategies. Explore case studies, thought leadership, and practical tools designed to drive sustainable growth and create lasting value for your business and stakeholders.

Update: Impact of Omnibus on CSRD and CSDDD

First announced by President von der Leyen in November 2024, the European Commission released the Omnibus package on 26th February 2025. The package includes proposals to streamline and simplify certain aspects of the EU sustainability framework, notably the CSRD, CSDDD and EU Taxonomy.

The documents released are proposals, and therefore explicitly subject to further debate and negotiations. This means that the final outcome may be different from the proposals including thresholds for companies to be in scope. As the negotiations are ongoing, it is still unclear if more changes are on the horizon or if there may be a softening of some of the proposed changes. Up until adoption of Omnibus Proposal I and II, the existing timelines of the CSRD, CSDDD and EU Taxonomy are applicable.

The proposals will now go through the political process, requiring approval by the European Parliament and European Council.

To give companies more certainty on timing of the directives, a decision on the ‘stop the clock’ proposal is expected in early April 2025. The ‘content’ proposal containing the detailed changes will likely take between 12-18 months depending on the progress of negotiations.

Our thinking

Omnibus

Analysis

Future of Food: EU Regulatory Outlook Report 2024-2027

This report provides an overview of the EU sustainability regulatory initiatives affecting the food sector in the context of the EU Green Deal. It considers progress made and timelines; provides a summary of the initiatives and a categorization of how they affect supply chain actors and commodities, plus impact tables which identify per Regulation/Directive where the greatest impact is for different business functions.

Pay Transparency and Pay Equity | Deloitte

Implementation of the Pay Transparency Directive requires a multidisciplinary approach. With a broad range of specialists, from analytics to legal, we offer a range of pick-and-choose propositions to tailor our support to your needs.
Service

Understanding the CSRD: The Legal Perspective (episode 5)

We’ve created a series of 15-minute videos to guide you through the maze of related topics, from double-materiality to the EU taxonomy. Watch our episodes to understand not only what’s required, but also the real business benefits of getting this right.As of 2024, businesses will need to be ready for CSRD. Are you?
Collection

Cutting deforestation out of supply chains

The EUDR prohibits the sale or export of certain products on or from the EU market unless it can be proven they are deforestation-free and compliant with certain types of local laws. It will have a wide reach primarily in the consumer industry. This article explores the aim and requirements of the regulation, overlap with other due diligence laws and the implications for companies. It is relevant for CSOs, customs teams, COOs, General Counsels and heads of supply chain.

CSRD and Dutch Intermediate Holdings

In the Netherlands, intermediate holdings – often used as holding companies for tax structuring – face specific challenges when it comes to the CSRD. These entities, even if exempt from consolidated financial reporting, are still required to comply with CSRD reporting for their subsidiaries.
Perspective

Agreement reached on Corporate Sustainability Due Diligence Directive

In this article, we highlight the key elements of the CSDDD.
Perspective

Managing and Mitigating ESG Integrity Risks

Navigating the Nexus between ESG-related Misconduct, Civil Liability and Financial Crime.
Perspective

Reporting on Nature: from global goals to local legislation

A new reporting target agreed as part of the Post-2020 Global Biodiversity Framework to halt and reverse nature loss is steadily being realised through a wave of international standards and associated national legislation.

Legal Operating Model & CSDDD-compliance

Establishing or re-evaluating a Legal Operating Model (“LOM”) could help businesses in meeting the requirements under the Directive. This article identifies some opportunities and possible pitfalls during this process.
Service
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Rozemarijn Bloemendal

Rozemarijn Bloemendal

Partner | Legal sustainability
3188 288 3661

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