Omnibus simplification package: CSRD and CSDDD

Author(s): Andrei Marcu, Michael Mehling

As the European Commission prepares to unveil the “Omnibus Regulation” proposal on February 26, 2025, with President Ursula von der Leyen now directly overseeing the file, pressure is mounting from all sides – both within and beyond the EU, and from companies as well as governments.

In this context, and amid the uncertainty arising from current geopolitical circumstances and concerns about the EU’s economic competitiveness – which may raise doubts about the resilience of its industrial base – ERCST wrote a paper addressing key issues to be considered in the Omnibus package, particularly in relation to the CSRD and CSDDD, along with a set of recommendations.