In February 2025, the European Commission introduced the EU Omnibus, its proposal to overhaul existing European sustainability regulations. The principal regulations the EU Omnibus aims to simplify and streamline are the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), the EU Taxonomy, and the Carbon Border Adjustment Mechanism (CBAM).
The Omnibus is part of efforts by the EU to increase European competitiveness and decrease regulatory complexity and compliance burdens. According to the Commission, the proposed rules will make sustainability reporting more effective and efficient, simplify due diligence for responsible business practices, and unlock opportunities in European investment programs.
This Policy Alert provides an overview of suggested revisions to CSRD, EU Taxonomy, CSDDD, and CBAM, and shares recommendations for companies on how to prepare for the upcoming changes.
Get in touch with our expert team:
CSRD:
Laurent Beuselinck, EMEA Regional Service Leader for Corporate Sustainability & Climate Change (Paris, France)
Onur Durmus, EMEA Regional Service Leader for Sustainable Operations (Frankfurt, Germany)
Jennifer Klie, Consulting Partner (Cleveland, USA)
Scott Nelson, North America Regional Service Leader for Corporate Sustainability & Climate Change (Washington DC, USA)
EU Taxonomy:
Johann Weicht, Consulting Partner (Berlin, Germany)
CSDDD:
Alexandra Guaqueta, Global Service Leader for Social Performance & Human Rights (Washington DC, USA)
CBAM:
David Neilson, Associate Technical Partner (Cambridge, UK)
