This contribution examines the so-called Omnibus Package, adopted by the European legislator on 26 February 2025, as an expression of the European Union’s renewed regulatory activism in the field of corporate sustainability. In particular, it analyses the proposed amendments to Directive 2022/2464/EU (CSRD) and Directive 2024/1760/EU (CSDDD), aimed respectively at simplifying sustainability reporting obligations and revising the scope of corporate due diligence requirements. The legislative initiative aligns with broader EU strategies for regulatory simplification and enhanced competitiveness – as outlined in the report “The Future of European Competitiveness” and in the European Commission’s Communication of 11 February 2025 – and pursues a dual objective: on the one hand, to harmonise the legal frameworks governing sustainability disclosure and due diligence; on the other, to provide the European business sector – with particular regard to SMEs – a more realistic margin of adaptation to the applicable regulatory obligations.
Pacchetto Omnibus: Novità e implicazioni per il quadro normativo sulla reportistica di sostenibilità.
Faggiano Milena
In corso di stampa
Abstract
This contribution examines the so-called Omnibus Package, adopted by the European legislator on 26 February 2025, as an expression of the European Union’s renewed regulatory activism in the field of corporate sustainability. In particular, it analyses the proposed amendments to Directive 2022/2464/EU (CSRD) and Directive 2024/1760/EU (CSDDD), aimed respectively at simplifying sustainability reporting obligations and revising the scope of corporate due diligence requirements. The legislative initiative aligns with broader EU strategies for regulatory simplification and enhanced competitiveness – as outlined in the report “The Future of European Competitiveness” and in the European Commission’s Communication of 11 February 2025 – and pursues a dual objective: on the one hand, to harmonise the legal frameworks governing sustainability disclosure and due diligence; on the other, to provide the European business sector – with particular regard to SMEs – a more realistic margin of adaptation to the applicable regulatory obligations.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
