The European Parliament has rejected the Legal Affairs Committee (JURI) mandate to enter trilogue negotiations on the Omnibus I Simplification Package, which seeks to revise the Corporate Sustainability Reporting Directive (CSRD), and the Corporate Sustainability Due Diligence Directive (CSDDD). The vote concluded with 309 in favour, 318 against, and 34 abstentions, revealing a rare
The Commission presented in a letter of 1 October its plan to de-prioritize the adoption of a series of secondary legislations, destined to implement or complement legislative acts adopted in the domain of financial services. These include acts of application of Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD).
While the Commission
On 23 September 2025, European Commissioner for the Environment, Jessika Roswall, announced that the European Commission is considering a one-year delay to the entry into application of the EU Deforestation Regulation (EUDR) 2023/1115 (EUDR), currently scheduled for 30 December 2025 for large and medium companies, and 30 June 2026 for small and micro-operators.
A formal
The German Federal Ministry of Justice and Consumer Protection (BMJV) released a draft bill (ministerial draft – Referentenentwurf) on 10 July 2025 concerning the transposition of the Corporate Sustainability Reporting Directive (CSRD) into German law. Notably, the proposal already reflects the changes resulting from the Stop the Clock Directive whichentered into force on April 17, 2025, without further
On 10 July 2025, the Federal Ministry of Justice and Consumer Protection (BMJV) released the draft legislation concerning the transposition of the CSRD.
Following the previous year’s draft legislation aimed at incorporating the CSRD into national law, which was not enacted due to the untimely conclusion of the last Federal Government, the current
On 21 May 2025, the European Commission published a new Omnibus IV Simplification Package, a targeted legislative initiative designed to alleviate regulatory burdens and enhance proportionality for smaller businesses.
Central to this recalibrated framework is the introduction of a new category of undertakings, i.e., Small Mid-Cap companies (SMCs).
Defined in Commission Recommendation C(2025)
While the EU’s Omnibus Simplification Proposals is under legislative scrutiny towards possible changes and simplification of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), those milestone achievements of the EU Green Deal are facing significant opposition from the US.
The US, through Senator Bill Hagerty (R-TN), has introduced the PROTECT
On 26 February 2025, the European Commission published its Omnibus simplification package which aims at simplifying several ESG-related legislations.
In the context of this publication, we offered insight on the proposals announced by the Commission, which notably included i) a proposal for a Directive amending the implementation and transposition deadlines of the Corporate Sustainability
Now that the Commission has issued its Omnibus proposal, no one can say for certain what will precisely happen to the scope and requirements of the Corporate Sustainability Reporting Directive (CSRD) in the future.
The Omnibus proposal will be debated and voted on by the EU Parliament (EP) and the EU Council, who act as
