First Omnibus on sustainability: focus on proposed changes to CBAM

ServicesSustainabilitySustainability regulationsFirst Omnibus proposal

Omnibus I: proposed changes to the CBAM

On 26 February 2025, the European Commission adopted a package of proposals to simplify EU rules with respect to Corporate Sustainability Reporting (Directive (EU) 2022/2464 or CSRD, and Regulation (EU) 2020/852 on the Taxonomy), Corporate Sustainability Due Diligence (Directive (EU) 2024/1760 or CSDDD) and the Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956 or CBAM). These proposals aim to contribute to the 25% reduction in administrative burdens and at least 35% for SMEs until the end of the EC’s mandate (2029).

The first Omnibus proposals are a starting point for a long legislative process that could mark a significant shift in sustainability reporting, introducing new thresholds, timelines and standards that will impact businesses across sectors. Here we explore these possible changes in detail, helping organisations navigate the evolving regulatory landscape with confidence.

Download our guide, Deep dive into the first Omnibus on sustainability: focus on proposed changes to the CBAM to learn how the Omnibus proposal might impact the sustainability due diligence regulations.

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Deep dive into the first Omnibus on sustainability: focus on proposed changes to CBAM
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Omnibus I: proposed changes to the CSDDD

On 26 February 2025, the European Commission adopted a package of proposals to simplify EU rules with respect to the corporate sustainability reporting directive (CSRD), EU Taxonomy, corporate sustainability due diligence (CSDDD) and the carbon border adjustment mechanism (CBAM). These proposals aim to contribute to the 25% reduction in administrative burdens and at least 35% for SMEs until the end...

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First Omnibus proposal

The first Omnibus proposal sets the stage for a long legislative process that could reshape corporate sustainability reporting. With new thresholds, timelines, and standards on the negotiation table, businesses across sectors may need to anticipate significant changes. Here we explore these potential developments in detail, providing insights to help organisations confidently navigate the regulatory...

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Webinar: Deciphering the impact of Omnibus I

The first Omnibus package proposes significant changes to key EU regulations such as the CSRD, CSDDD, EU Taxonomy and CBAM, which marks the starting point of a long legislative process. Beyond ongoing political and regulatory negotiations, what are the implications for companies as well as the future of sustainability reporting?

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