On December 9, 2025, the European Commission announced that the European Parliament and member states had reached a political agreement on the so-called “Omnibus I” package. The aim is to simplify existing EU directives on sustainability reporting and due diligence.

The focus is on two directives:

• CSRD (Corporate Sustainability Reporting Directive): Reporting requirements for large companies.
• CSDDD (Corporate Sustainability Due Diligence Directive): Due diligence with regard to environmental and human rights aspects in the value chain.

Overview of key changes

• Reduction of administrative burdens: The Commission aims to reduce bureaucratic burdens by 25% overall and by 35% for SMEs.
• CSRD adjustments: Higher thresholds for reporting requirements – e.g., 1,000 employees and €450 million in revenue – are intended to significantly limit the number of companies subject to reporting requirements.
• CSDDD adjustments: Greater consistency, fewer bureaucratic obstacles, but core elements such as risk-based due diligence remain in place.
  • Within the CSDDD, the focus remains on “risk-based due diligence” along the entire value chain.
  • Certain requirements, such as mandatory climate transition plans and a uniform EU-wide liability framework, have not been adopted.

Next steps
The political agreement still needs to be formally approved by the European Parliament and the Council.
It will then be published in the Official Journal, after which the changes will take effect immediately.

Conclusion
The Omnibus I package aims to streamline and promote competitiveness for EU companies while maintaining key sustainability requirements.

Positive: clearer thresholds, fewer reporting requirements, better predictability.
Concerns: critics see a weakening of the regulatory framework, particularly in terms of climate protection and liability.

Overall, this is a broad regulatory adjustment that will be further refined in the ongoing legislative process.

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