top of page
Search

EU: Omnibus I Package Adopted

The Deregulation Act is intended to simplify sustainability reporting and corporate due diligence requirements for companies. On 16 December 2025, the European Parliament approved the following measures:





Reporting Obligations (CSRD)

  • Only companies with more than 1,000 employees and annual net turnover exceeding EUR 450 million are required to prepare sustainability reports.

  • The rules also apply to companies from third countries that generate net turnover of more than EUR 450 million in the EU, as well as to their subsidiaries and branches that generate turnover of more than EUR 200 million within the EU.

  • Sector-specific reporting will become voluntary.

  • To improve transparency, the European Commission will establish a digital portal providing access to templates and guidelines for reporting obligations under EU and Member State law.


Corporate Due Diligence Obligations (CSDDD)

  • These obligations will apply only to large EU-based companies with more than 5,000 employees and annual net turnover exceeding EUR 1.5 billion, as well as to companies from third countries generating the same level of turnover within the EU.

  • Affected companies will be liable at national level for breaches of the regulations and may be subject to fines of up to 3% of the company’s worldwide net turnover.

  • The proposed “climate transition plans,” which would have required companies to align their business models with the targets of the Paris Climate Agreement, have been removed.

  • The Corporate Due Diligence Directive will enter into force on 26 July 2029.


Further Developments

In addition, a review clause has been introduced to assess a possible extension of the scope of application of the CSRD and CSDDD.


The publication of the new provisions in the Official Journal of the European Union, followed by their transposition into national law by the respective Member States, is expected to take place next year.


Should you have any questions regarding Omnibus I, our experts Irene Grass and Martin Schmidt will be happy to assist you.

 

Photo: Unsplash | Guillaume Périgois






Comments

bottom of page