EP/ENVI Commitee: adoption of an opinion on the simplification omnibus (CSRD/ CS3D)

The ENVI Committee adopted a draft opinion (45 in favour, 24 against, 14 abstentions) on the sustainability simplification omnibus, in its ordinary meeting on 15/07/2025.

The ENVI Committee was asked to position itself, along with other Committees (AFET, INTA, ECON, EMPL), on the Commission's "sustainability omnibus", before a plenary vote possibly in October 2025. The omnibus aims to simplify the regulation and reduce the administrative burden of CSRD (Corporate Sustainability Reporting Directive) and CS3D (Corporate Sustainability Due Diligence Directive), mainly to postpone requirements and reduce the scope of application of the two directives.

The ENVI Committee MEPs demand that:

• CSRD and CS3D should be applied to companies with over 1.750 employees and € 450 M turnover.
• Obligation to submit climate transition plans under CS3D should be limited to companies with over 3.000 employees.

Simplification and postponement of sustainability requirements for companies

Positions of the Commission and Council

• On 26/02/2025, the European Commission published a "Sustainability…