The Omnibus I Directive: key changes to corporate sustainability and due diligence requirements
I. Introduction: Omnibus Simplification Package On 26 February 2025, the European Commission presented its Omnibus Simplification Package, aimed at strengthening EU competitiveness by significantly reducing the administrative and financial burden imposed on companies by sustainability legislation, in particular the Corporate Sustainability Reporting Directive (« CSRD« ) and the Corporate Sustainability Due Diligence Directive (« CSDDD« ). Following the entry […]