Omnibus I: the Commission lightens CSRD and due diligence rules

2025-02-26 · Publisher : Commission européenne · Domain : Industry 4.0 & 5.0

First simplification "omnibus" package: the Commission proposes removing about 80% of companies from CSRD scope and easing taxonomy and due diligence rules, for about EUR 6.3 billion in annual administrative savings.

### What changes On 26 February 2025, the same day as the Clean Industrial Deal, the European Commission adopted its first simplification **"omnibus"** package (press release IP/25/614). It amends the Corporate Sustainability Reporting Directive (**CSRD**), the Corporate Sustainability Due Diligence Directive (**CSDDD**), the EU Taxonomy, the carbon border adjustment mechanism and investment programmes. ### Timeline - **26 February 2025**: Commission proposals. - **April 2025**: "stop-the-clock" Directive (EU) 2025/794, published in the OJ on 16 April 2025, postponing by two years the first reports of later CSRD waves. - **26 February 2026**: final sustainability omnibus directive published in the OJ (see dedicated entry). ### Why it matters For industrial mid-caps, the proposal removes or postpones sustainability reporting and limits what large customers can demand from suppliers (a "value chain cap"). The Commission estimates savings at about **EUR 6.3 billion** a year and targets at least a 25% cut in administrative burden (35% for SMEs) over its term. Carbon and environmental data are still required by customers, financiers and other laws (ESPR, CBAM): the data-collection effort does not disappear. ### Key takeaway The EU loosens sustainability reporting for most companies without abandoning its climate goals.

Tags : Réglementation, UE, Durabilité, CSRD, Simplification