Jurisdiction(s):
European Union

EU Corporate Sustainability Omnibus (2025–2026): negotiation timeline and final texts—CSRD/CS3D scope cuts, ESRS simplification, EU Taxonomy reporting reliefs, delays and transitional measures

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Practice notes

Omnibus I (sustainability simplification package)—introduction

The Commission issued a Communication on Simplification and Implementation on 12 February 2025, which sets out how it intends to make applying EU rules easier in practice over its 2024–2029 mandate, and elaborates further on the Commission’s plan to streamline a range of EU legislative measures. As highlighted in that Communication, a principal objective for this period is to cut administrative burdens (including reporting obligations) by at least 25% for all companies, and by at least 35% for small- and medium-sized enterprises (SMEs). As an immediate priority, in particular, the Commission aims to address what it regards as overlapping, needless, or disproportionate requirements that weigh on EU businesses and which may, as a result, stifle growth and hinder development. This ambition is to be delivered chiefly through the adoption of omnibus ‘simplification’ packages of legislation.

The Commission presented the first of its planned omnibus simplification packages on 26 February 2025, containing split proposals to, as set out below:

postpone the implementation of Directive (EU) 2022/2464 (the Corporate Sustainability Reporting Directive (CSRD)) and Directive (EU) 2024/1760 (the Corporate Sustainability Due Diligence Directive (CS3D)) (see the resulting Directive (EU) 2025/794 (the Stop the Clock Directive)), and
substantially...

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Web page updated on 22/05/2026

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