Introduction
The Omnibus Regulation introduced by the European Commission on 26 February 2025, is a legislative package designed to amend several key components of the European Green Deal. It targets three major sustainability frameworks: These are the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the Taxonomy Regulation. The overarching goal is to reduce the reporting burdens, especially for small and mid-sized companies, and increase efficiency and competitiveness in sustainability reporting, in response to a more growth-oriented regulatory environment in the EU.
Current State
In a surprising move on 22 October 2025, the European Parliament rejected the mandate to take the proposed Omnibus Regulation directly into trilogue negotiations. This decision delays the legislative process and sends the controversial sustainability reform package back to the plenary session scheduled for 11–13 November, where it
