Omnibus I - Provisional agreement reached on simplified sustainability reporting and due diligence

On 9 December 2025, the EU Parliament and member state negotiators have reached a provisional agreement on simplified and reduced sustainability reporting and due diligence requirements for companies. The Legal Affairs Committee (JURI) has approved the text of the provisional agreement on 11 December 2025. 

Check out BDO's article for further details on the main changes, next steps and for the final text of the provisional agreement sent to the European Parliament: 
Provisional agreement reached in Europe on simplified sustainability reporting and due diligence rules – Omnibus I