December 2025 has brought a pivotal shakeup in European sustainability regulations. On December 9, 2025, European legislators reached a provisional agreement on the Omnibus I simplification package, amending both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The final text of the agreement has not yet been published. Nonetheless, the press releases from the co‑legislators already outline the main amendments. They reflect ongoing efforts to reduce administrative burden and enhance EU competitiveness, while recalibrating sustainability obligations for companies operating in the EU.Continue Reading EU’s Omnibus I Package: Major Changes to Corporate Sustainability Reporting and Due Diligence – What Multinationals Need to Know

The Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464 (CSRD) is part of the European Union’s efforts to enhance the scope and quality of sustainability reporting among companies. It imposes sustainability reporting obligations on an increased number of EU and non-EU companies. While some companies will have to file their reports as early 2025, most companies will have until 2026 to report on the financial year of 2025.Continue Reading Sustainability Reporting Obligations for EU and Non-EU Companies: The Corporate Sustainability Reporting Directive