Omnibus Directive Proposal: how would corporate sustainability reporting and due diligence requirements be impacted?

Written by Didier Martin and Myriam Epelbaum

Published by the Club des Juristes

The Omnibus Proposal for a Directive dated 26 February 2025 is part of the first set of proposals to simplify European rules which aim, according to the European Commission in line with the recommendations of the Draghi Report, to promote the competitiveness of European companies by reducing their administrative burden. Among other things, this proposal would substantially amend the CSRD and the CSDDD in terms of scope, timetable and substance. Read more