Omnibus 1: Parliament to formally adopt the postponement and reduction of scope of CSRD/CS3D (vote)

The Parliament formally adopted the provisional agreement on the simplification of the regulations on Corporate Sustainability Reporting and the Corporate Sustainability Due Diligence in Strasbourg, on 16/12/2025. 428 MEPs voted for, 218 against, and 17 abstained. The demand to vote on further amendments to the text, required by S&D and The Left, was rejected.

The last step before the entry into force of the new text is the formal adoption by the Council.

CSRD and CS3D were the first two regulations modified by Omnibus 1 of the Commission, which has now proposed seven other Omnibuses to amend all major sectors of the EU legislation.

The amendments to the CSRD and CS3D included a reduction of the scope, the postponement of their entry into force, and the cancellation of certain requirements. As it stands, the text plans that:

• Sustainability reporting will be required from companies with over 1.000 employees and a net annual turnover of over €450 M;
• Smaller companies with fewer than 1.000 employees will be protected from a shift in responsibility for reporting (imposed by larger…