Updated EU Sustainability Legislation Overview: Your Post-Omnibus Guide

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

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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.}