Highlights of the Sustainability Omnibus Package

On 26 February 2025, the European Commission published the first of a series of packages of legislative proposals known as “Omnibus I”. This package includes two proposals which seek to recalibrate the EU’s corporate sustainability obligations: (i) COM(2025) 80 final and (ii) COM(2025) 81 final. The most significant of these proposals, COM(2025) 81 final, seeks to amend three core instruments of the EU’s sustainability framework:

• the “Audit Directive” (Directive 2006/43/EC);
• the “Accounting Directive” (Directive 2013/34/EU), as amended by the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464 or the “CSRD”); and
• iii) the “Corporate Sustainability Due Diligence Directive” (Directive (EU) 2024/1760 or the “CSDDD”).

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