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ARTICLE · 26 NOVEMBER 2025

Latest Developments On The EU Sustainability Omnibus

A&O Shearman
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The European Parliament's position goes even further than the European Commission and Council of the European Union in reducing sustainability reporting and due diligence requirements.

European UnionCorporate/Commercial Law
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After months of negotiations in the European Parliament, there is finally some more clarity on where the EU is heading with the European Commission (EC)'s Sustainability Omnibus package, launched late February 2025. This bulletin provides an interim update on the current state of play (November 20, 2025).

In June 2025 the EU Council agreed its position on the EC's proposal for a Directive amending the CSRD and the CS3D (COM(2025) 81) (the Substantive Proposal) and published the text of the Council's negotiating mandate (the Council Position). In the same week, rapporteur Jörgen Warborn of the European Parliament's Committee on Legal Affairs presented his draft report.

Shadow rapporteurs and other members of the European Parliament (EP) across political parties commented on the draft report and submitted over 800 draft amendments. Negotiations within the EP have been going on since and on November 13 a plenary vote took place. The EP's negotiation position entails

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