Omnibus Negotiations Update

On November 13, 2025, the European Parliament adopted its official negotiating position on the "Omnibus I" simplification package. This signals a shift toward reducing the administrative and reporting burdens associated with sustainability legislation.

The position, adopted by a vote of 382 to 249 with 13 abstentions, proposes higher thresholds for both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), as well as other key changes:

CSRD Scope: Limiting reporting to companies with over 1,750 employees and €450 million turnover.

CSDDD Scope: Limiting due diligence to very large corporations with over 5,000 employees and €1.5 billion turnover.

**Transition Plans: **The requirement for companies to implement climate transition plans has been removed, but the similar provision in CSRD would stay.

**Due Diligence Method: **A risk-based approach is confirmed, protecting smaller partners from excessive data requests.

Liability: Penalties and liability for non-compliance will be handled at the national level.

This is not the final law; it is the position Parliament will take into the trilogue negotiations with the Council, scheduled to begin on November 18, 2025.