The EU’s first Omnibus simplification package is reshaping sustainability reporting and corporate due diligence. The provisional agreement reached on 9 December 2025 raises CSRD thresholds, narrows CSDDD obligations, and postpones key deadlines aiming to reduce administrative burden and support competitiveness. At the same time, critics warn that the deal may weaken the EU’s original climate and human-rights ambitions.

ESG Update

In our latest article, we explain what’s changing and why it matters (from higher CSRD entry thresholds to a scaled-back CSDDD), the removal of mandatory climate transition plans, and a future review clause that could reopen the debate.

CSDDD: 5 Key Aspects Companies Need to Know

Despite simplifications, CSDDD still requires structured due diligence across value chains. Our guide highlights the 5 essentials companies should understand now.

CSRD reporting what you need to know nowadays

CSRD remains the backbone of EU reporting. Even with adjusted timelines, companies need clarity on disclosures, double materiality, and data readiness.

VSME, what is the new ESG standard tailored for micro-enterprises

For SMEs, the VSME standard introduces a simpler, proportionate ESG framework, helping smaller businesses respond to growing sustainability data requests.

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