Read our just-released up-to-date briefing covering key EU sustainability law, including what has changed in the EU with the Omnibus reforms and what it means for businesses.
Over the course of the last year, the European Commission proposed several amendments to existing European sustainability legislation under various Omnibus packages and legislative reviews, with the stated aim of simplifying and reducing burden for companies. These include changes to the scope, timelines and substance of the affected legislative acts.
This new briefing is an update of our 2025 study and provides key clarifications of the evolving regulatory context in the EU.
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*The guide covers the following: the Corporate Sustainability Due Diligence Directive (CSDDD), the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy, the European Emissions Trading System (EU ETS), the Carbon Border Adjustment Mechanism (CBAM), the Industrial Emissions Directive (IED), the European Batteries Regulations (EUBR), the European Deforestation Regulation (EUDR), the Conflict Minerals Regulation (CMR), and the Forced Labour Regulation (FLR). It builds on a previous briefing published in 2025 where you can find an additional Annex regarding calculation of GHG emissions.
This publication is part of a project funded by the European Climate Initiative (EUKI), which aims to support practical implementation of EU sustainability legislation by providing high-quality, publicly accessible research and expert guidance. To find out more, visit www.euki.de/en.
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The Parliament proposal shows that many of the concerns raised through Frank Bold’s research and engagement with policymakers are now entering the legislative mainstream. But the negotiations ahead will determine whether the final framework is capable of addressing the structural weaknesses that continue to undermine trust in the sustainable investment market.
The European Commission has published its draft Delegated Regulation revising the European Sustainability Reporting Standards (ESRS). The revision follows the Omnibus I Simplification Package and is presented as a burden-reduction measure. Some of it is - but a closer reading reveals a set of changes that go well beyond simplification, departing from EFRAG's technical advice and disregarding formal recommendations from the European Supervisory Authorities. Many of these changes have significant implications for the quality and comparability of sustainability data available to the market and public.
