EU Omnibus Package Trilogue Agreement On EU CSRD And CSDDD

On Dec. 9, 2025, the Council of the EU (Council)'s Presidency and European Parliament (Parliament)'s negotiators reached a provisional agreement to simplify sustainability reporting and due diligence requirements (Provisional Agreement). The Provisional Agreement opens the way to simplifying the EU directives on corporate sustainability reporting (CSRD) and corporate sustainability due diligence (CSDDDD).

For background, in February 2025, the European Commission (Commission) published the so-called "EU Omnibus Package" Commission Proposal. The EU Omnibus Package aims at reducing the administrative burden for businesses operating in the EU by easing compliance requirements under several key EU environmental, social, and governance laws, with a special focus on the CSRD and the CSDDD. In June 2025, Member States' representatives agreed on the Council's negotiating mandate to simplify sustainability reporting and due diligence requirements to boost EU competitiveness