Omnibus 1/CSRD and CS3D: "We are paving the way for more green jobs" (M. Bødskov, Danish Minister)

A provisional deal has been reached by the Parliament and Council to simplify the EU regulations on sustainability reporting and due diligence for EU and non-EU businesses, as part of Omnibus 1 of the Commission, on 09/12/2025. Compared to the last vote of the Parliament, on 14/11/2025, additional changes have been made.

They include:

• A further reduction of the scope of the regulations;
• Reporting requirements, under the CSRD, are simplified, and sector-specific reporting becomes voluntary;
• The requirement for companies to present transition plans under the CS3D is canceled;
• The civil liability will apply at national level, not at EU level.

The CSRD and CS3D, although adopted in 2022, never entered into force, as the reporting request was due to start in 2025. However, Jörgen Warborn, EPP rapporteur for the text in the Legal Affairs Committee, and Morten Bødskov, Danish Minister for Industry, Business and Financial Affairs, outlined, on 09/12/2025, that the agreement between the Council and Parliament was necessary to "cut red tape for businesses".

The Parliament's vote will take…