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ARTICLE · 22 SEPTEMBER 2026

EU Sustainability Omnibus Package: Key Changes And Implications For Businesses

Eversheds Sutherland
Eversheds Sutherland
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Eversheds Sutherland

Eversheds Sutherland

Eversheds Sutherland in Italy was founded more than 40 years ago and now has more than 80 lawyers...

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The European Union has introduced a comprehensive Sustainability Omnibus Package that will significantly impact how businesses across member states approach environmental, social, and governance reporting. Understanding these regulatory changes is crucial for companies operating in or with the EU to ensure compliance and adapt their sustainability strategies accordingly.

European UnionEnvironment

The EU Sustainability Omnibus Package (also known as the Omnibus I Directive) is set to reshape the sustainability regulatory landscape, introducing changes to key frameworks including the Corporate Sustainability Reporting Directive (CSRD), Corporate Sustainability Due Diligence Directive (CSDDD), EU Taxonomy Regulation and Carbon Border Adjustment Mechanism (CBAM).

In-house legal, compliance, risk and sustainability teams will need to understand what is changing and how the proposals could affect their organizations. Our Sustainability Omnibus Hub provides a practical overview of the package, analyzes its key implications and highlights practical next steps.

Why this matters

Although the Sustainability Omnibus Package is intended to simplify and streamline elements of the EU sustainability framework, its proposals could have significant implications for organizations operating in, or connected to, European markets. This includes businesses with EU operations, customers,

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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