What are the Omnibus proposals?

The Omnibus proposals are proposals for the simplification of European sustainability legislation published by the European Commission on 26 February 2025. The Omnibus proposals include proposals to simplify, among others, the CSRD, the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy.

On 29 January 2025, the European Commission published the Competitiveness Compass. In this Compass, the Commission outlines, among other things, five enablers for competitiveness. One of these enablers is ‘simplification’. The European Commission published the Omnibus proposals to simplify legislation and regulation in order to reduce regulatory pressure and administrative burdens for undertakings and to strengthen competitiveness.

Questions CSRD & ESRS

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Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

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