ERCST Reflection Note: Omnibus Simplification Package – Where do we stand?

Author(s): Andrei Marcu, Chiara Cavallera

The proposed Omnibus simplification package, intended to alleviate administrative burdens and enhance legal clarity of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D), is raising fundamental questions about the purpose, scope, and future of corporate sustainability regulation in Europe.

While the ambition to streamline reporting goes in the right direction, the risk remains that simplification becomes a euphemism without delivering significant or meaningful regulatory improvements.

This Reflection Note aims to discuss key remarks and considerations that emerged from ERCST event ‘Omnibus Simplification Package: CSRD, CSDDD – Where Do We Stand?’ which took place on July 16, 2025.