CORPORATE | EU Omnibus Package: the EU Parliament position on simplification of sustainability reporting and due diligence rules

On 13 October 2025, the Legal Affairs Committee of the European Parliament approved its position on the Omnibus Package regulation, which amends Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive – CSRD) and Directive (EU) 2024/1760 (Corporate Sustainability Due Diligence Directive – CSDDD).

The proposal restricts reporting obligations to companies with more than 1,000 employees and Euro 450 million in annual turnover, while rendering sector-specific reporting and data sharing with smaller business partners voluntary. Due diligence requirements would apply only to large companies with more than 5,000 employees and Euro 1.5 billion in turnover, with liability and penalties set at the national level up to 5% of global turnover.

If endorsed in plenary, the mandate will allow negotiations with the EU Council to begin on 24 October 2025.

Newsletter n. 112 – November 2025