home
news

Updated EU Sustainability Legislation Overview: Your Post-Omnibus Guide

share this article

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.

What will you find?

  • A summary of critical changes proposed and adopted  
  • In-depth review of the relations and changes across three key areas:  
  • Risk assessment and management,  
  • Climate Transition Plans and GHG emissions calculations and  
  • Reporting and access to information

For whom is this analysis?

  • Companies who want to build upon their understanding of their obligations under each EU sustainability law, especially in the context of changes following the Omnibus Simplification Package
  • Auditors and supervisory authorities looking to consolidate their knowledge of EU sustainability legislation requirements in the current regulatory environment  
  • National and European civil society organisations seeking a comprehensive view of legal mechanisms in the EU to promote corporate transparency and accountability on sustainability matters

Why download this analysis?

  • Be on top of the latest updates and emerging developments at the EU level  
  • Ensure that you have a clear overview of EU sustainability law given the recent changes, including their impact on implementation and interoperability between legislations

Download the guide

*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.

    (
)

You may also like these news

Big shift in case of Turów mine. The European Commission has proved Czechia right

In mid-December, the European Commission acknowledged a large part of the arguments put forward by the Czechia in an effort to prevent the expansion and continuation of illegal mining at the Turów mine in Poland, that endangers the sources of drinking water for thousands of people in the Liberec region and, according to new studies, has serious impacts on groundwater in Germany as well. Frank Bold's lawyers, who defend the interests of Czech citizens, have long been involved in the case.

Mining in Turów: Seven demands for an agreement with Poland to protect the Czech communities

The Frank Bold Society and the Neighbourhood Association Uhelná called on the Czech government today to be more consistent in its negotiations with Poland over mining at the Turów brown coal mine. According to both organisations, the government did not have enough information or time to prepare an agreement that would truly protect Czech interests. Moreover, the government has acted in a non-transparent manner by failing to inform the public in advance of the terms of the agreement being prepared, which should lead to the withdrawal of the action against Poland at the EU Court of Justice. The organisations have therefore drawn up a document with seven basic demands on which the Czech side should insist.

Frank Bold points out non-transparent handling of ETS revenues and potential violation of EU law

The European Commission recently introduced a draft of the revised EU ETS Directive which, among other things, proposes that 100 % of ETS revenues should be used for environmental measures. We welcome this idea but we’re also sceptical about how the ETS revenues are used in the Czech Republic. Therefore, we have prepared an analysis mapping the use of ETS revenues in Czech Republic and sent it to the European Commission as an input for the recent public consultation. The main conclusions are presented below.