European Parliament approves simplified sustainability reporting and due diligence rules – Omnibus I
European Parliament approves simplified sustainability reporting and due diligence rules – Omnibus I
On 16 December 2025, the European Parliament (EP) approved a provisional agreement to simplify and reduce the scope of sustainability reporting and due diligence requirements for companies. This followed the completion of trilogue negotiations last week. This approval concludes the ‘Omnibus I’ released as a set of proposed changes to simplify sustainability and due diligence reporting by the European Commission (EC) in February 2025.
BDO has published a web article which summarises the most significant areas, including the changes in scope for the CSRD and CSDDD:
European Parliament approves simplified sustainability reporting and due diligence rules – Omnibus I - BDO
BDO has published a web article which summarises the most significant areas, including the changes in scope for the CSRD and CSDDD:
European Parliament approves simplified sustainability reporting and due diligence rules – Omnibus I - BDO