HomeLegislationOmnibus I

Omnibus I — CSRD / CSDDD / Taxonomy simplification

COM(2025) 81, 2025/0045 (COD)

Direction

14 burden · 21 benefit

Status

35 proposed

Channel

0 direct · 0 reached · 35 no sector

The platform holds 35 measures for Omnibus I: 14 imposing a burden, 21 conferring a benefit. Of these, 35 from proposals; 0 arrive directly, 0 through a channel, 35 apply by size or activity rather than by sector.

Reach

Names 0 sectors, reaches 0

Omnibus I names 0 sectors and reaches 0.

Connections

This file in the graph

Every line is an edge in the platform's knowledge graph — acts this file amends or its measures cite, and the sectors those measures apply to. Counts are computed at build time and checked against the graph.

Cites (6)

None of the omnibus's 35 measures names a specific sector. The act applies horizontally, to companies across the whole economy based on size and activity. Zero named sectors means no sector-specific provisions, not zero impact. Every connection shown is one of the 6 acts its measures amend, cite or depend on.

35 measures

No sector named — applies by size or activity

AUD-01No longer required to adopt delegated-act standards for 'reasonable assurance' of sustainability reporting by 1 October 2028European CommissionArt. 1(1), replacing Art. 26a(3) of Directive 2006/43/EC · Exemption · On entry into forceSimplification RPT-01Include in the management report information necessary to understand the undertaking's sustainability impacts and how sustainability matters affect its development, performance and positionLarge undertakings that exceed 1000 employees on average during the financial year · BusinessesArt. 2(2), amending Art. 19a(1) of Directive 2013/34/EU · Exemption · Once transposed by Member StatesSimplification RPT-02Include in the consolidated management report information necessary to understand the group's sustainability impacts and how sustainability matters affect its development, performance and positionParent undertakings of a large group that exceed 1000 employees on average, on a consolidated basis · BusinessesArt. 2(4), amending Art. 29a(1) of Directive 2013/34/EU · Exemption · Once transposed by Member StatesSimplification RPT-03Do not seek from value-chain undertakings with 1000 or fewer employees any sustainability information beyond the voluntary reporting standard, except sustainability information commonly shared sector-wideLarge undertakings preparing individual or consolidated sustainability statements · BusinessesArt. 2(2) and 2(4), amending Art. 19a(3) and Art. 29a(3) of Directive 2013/34/EU · New obligation · Once transposed by Member StatesRequirement RPT-04Exempted from individual sustainability reporting, consolidated sustainability reporting and single-electronic-format/markup dutiesThe European Financial Stability Facility (EFSF) and financial products under Art. 2, point (12)(b) and (f) of Regulation (EU) 2019/2088 · BusinessesArt. 2(1), replacing Art. 1(4) of Directive 2013/34/EU · Exemption · Once transposed by Member StatesSimplification RPT-05Commission's empowerment to adopt sector-specific sustainability reporting standards by delegated act is removed (no sector-specific ESRS will be developed)European CommissionArt. 2(6), amending Art. 29b(1) of Directive 2013/34/EU · Exemption · On entry into forceSimplification RPT-06Not required to mark up (digitally tag) sustainability reporting until the Commission adopts a Delegated Regulation specifying the markup formatUndertakings subject to Art. 19a and Art. 29a sustainability reporting · BusinessesArt. 2(9), replacing Art. 29d of Directive 2013/34/EU · Exemption · Until the Delegated Regulation on markup is adoptedSimplification RPT-07Collective responsibility of administrative, management and supervisory body members for the management report's digitalisation is limited to ensuring its publication in the single electronic formatMembers of an undertaking's administrative, management and supervisory bodies · BusinessesArt. 2(10), replacing Art. 33(1) of Directive 2013/34/EU · Reduction · Once transposed by Member StatesSimplification RPT-08Prepare the sustainability assurance opinion in full respect of the obligation not to seek excess value-chain information from undertakings with 1000 or fewer employeesStatutory auditors and assurance providers verifying sustainability reporting · BusinessesArt. 2(11), inserting Art. 34(2a) of Directive 2013/34/EU · New obligation · Once transposed by Member StatesRequirement RPT-09Third-country group sustainability reporting duty on EU subsidiaries/branches now applies only above raised turnover thresholdsEU subsidiaries and branches of third-country undertakings · BusinessesArt. 2(12), amending Art. 40a(1) of Directive 2013/34/EU · Exemption · Once transposed by Member StatesSimplification TAX-01Eligible to use a more flexible opt-in Taxonomy disclosure regime instead of full Article 8 Taxonomy Regulation reportingLarge undertakings (over 1000 employees) with net turnover not exceeding EUR 450 000 000 · BusinessesArt. 2(3) and 2(5), inserting Art. 19b(1) and Art. 29aa(1) of Directive 2013/34/EU · Exemption · Once transposed by Member StatesSimplification TAX-02Disclose the proportion of turnover and capital expenditure associated with Taxonomy-aligned (or partially-aligned) economic activities, if claiming alignment; operating-expenditure disclosure is optionalLarge undertakings under the opt-in Taxonomy regime that claim Taxonomy-aligned or partially-aligned activities · BusinessesArt. 2(3) and 2(5), inserting Art. 19b(2)-(4) and Art. 29aa(2)-(4) of Directive 2013/34/EU · New obligation · Once transposed by Member StatesRequirement STD-01Adopt a delegated act providing sustainability reporting standards for voluntary use by out-of-scope (under 1000 employee) undertakingsEuropean CommissionArt. 2(8), inserting Art. 29ca of Directive 2013/34/EU · New obligation · By 4 months after entry into force of this DirectiveRequirement DD-01Definition of 'stakeholders' who must be consulted is narrowed to workers/their representatives and individuals or communities directly affected by the company's, its subsidiaries', or its business partners' products, services and operationsCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(2), replacing Art. 3(1)(n) of Directive (EU) 2024/1760 · Reduction · Once transposed by Member StatesSimplification DD-02Do not introduce national due-diligence rules that diverge from Articles 6, 8, 10(1)-(5), 11(1)-(6) and 14 of the DirectiveMember States · GovernmentsArt. 4(3), replacing Art. 4 of Directive (EU) 2024/1760 · Extension · Once transposed by Member StatesRequirement DD-03Limit the in-depth impact assessment, as a general rule, to your own operations, your subsidiaries and your direct business partnersCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(4), replacing Art. 8(2)(b) of Directive (EU) 2024/1760 · Reduction · Once transposed by Member StatesSimplification DD-04Carry out an in-depth assessment of an indirect business partner where plausible information suggests an adverse impact there, or where an indirect structure is used to circumvent the direct-partner-only ruleCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(4), inserting Art. 8(2a) of Directive (EU) 2024/1760 · Extension · Once transposed by Member StatesRequirement DD-05Seek contractual assurances from direct business partners that they will cascade the company's code of conduct to their own business partnersCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(4), inserting Art. 8(2a), third subparagraph of Directive (EU) 2024/1760 · New obligation · Once transposed by Member StatesRequirement DD-06Do not seek more information than the voluntary standard from direct business partners with fewer than 500 employees when mapping the chain of activities, unless additional information is necessary and cannot reasonably be obtained elsewhereCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(4), inserting Art. 8(5) of Directive (EU) 2024/1760 · New obligation · Once transposed by Member StatesRequirement DD-07Suspend (rather than terminate) the business relationship as a last resort where adverse impacts cannot be prevented or mitigated, after assessing that suspension is not manifestly more harmful, with reasonable notice to the business partnerCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(5) and 4(6), replacing Art. 10(6) and Art. 11(7) of Directive (EU) 2024/1760 · Reduction · Once transposed by Member StatesSimplification DD-08Consult relevant stakeholders only at the specified stages of the due diligence process (two previously-listed stages removed)Companies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(7), amending Art. 13(3) of Directive (EU) 2024/1760 · Reduction · Once transposed by Member StatesSimplification DD-09Reassess whether due-diligence measures remain adequate and effective at least every 5 years, or ad hoc after a significant change or reasonable grounds for doubtCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(8), amending Art. 15 of Directive (EU) 2024/1760 · Reduction · Once transposed by Member StatesSimplification DD-10Make available the general due-diligence guidelines, in three phased setsEuropean CommissionArt. 4(9), replacing Art. 19(3) of Directive (EU) 2024/1760 · Extension · By 26 July 2026, 26 January 2027 and 26 July 2027Requirement DD-11Adopt a transition plan for climate change mitigation, including implementing actions planned and taken, aimed at aligning the business model and strategy with the 1.5 degC pathway and EU climate-neutrality targetsCompanies referred to in Art. 2(1)(a)-(c) and Art. 2(2)(a)-(c) of Directive (EU) 2024/1760 · BusinessesArt. 4(10), replacing Art. 22(1) of Directive (EU) 2024/1760 · Reduction · Once transposed by Member StatesSimplification PEN-01Issue guidance, jointly with Member States, to help supervisory authorities determine penalty levelsEuropean CommissionArt. 4(11), replacing Art. 27(4) of Directive (EU) 2024/1760 · New obligation · Once transposed by Member StatesRequirement PEN-02Do not set a maximum limit on pecuniary penalties in national law that would prevent supervisory authorities imposing penalties in line with Art. 27(1)-(2)Member States · GovernmentsArt. 4(11), replacing Art. 27(4) of Directive (EU) 2024/1760 · New obligation · Once transposed by Member StatesRequirement LIA-01EU-wide harmonised civil liability regime for due-diligence failures is removed from the DirectiveCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(12), deleting Art. 29(1) of Directive (EU) 2024/1760 · Exemption · Once transposed by Member StatesSimplification LIA-02Ensure that persons harmed by a company's due-diligence failure have a right to full compensation, without overcompensationMember States · GovernmentsArt. 4(12), replacing Art. 29(2) of Directive (EU) 2024/1760 · Extension · Once transposed by Member StatesRequirement LIA-03Specific requirement to provide for representative actions on behalf of injured parties is deletedMember States · GovernmentsArt. 4(12), deleting Art. 29(3), point (d) of Directive (EU) 2024/1760 · Exemption · Once transposed by Member StatesSimplification LIA-04Requirement that liability rules be of overriding mandatory application, where the applicable law is not a Member State's own law, is deletedMember States · GovernmentsArt. 4(12), deleting Art. 29(7) of Directive (EU) 2024/1760 · Exemption · Once transposed by Member StatesSimplification LIA-05A company's civil liability for due-diligence damages is expressly without prejudice to the separate civil liability of its subsidiaries or of its direct and indirect business partnersCompanies subject to due diligence duties under Directive (EU) 2024/1760 · BusinessesArt. 4(12), replacing Art. 29(5), first subparagraph of Directive (EU) 2024/1760 · Extension · Once transposed by Member StatesRequirement RPT-10Sustainability-reporting coordination measures apply to credit institutions and insurance undertakings only once they exceed 1000 employees on average (previously also caught smaller large undertakings and listed SMEs in these categories)Credit institutions and insurance undertakings · BusinessesArt. 2(1), replacing Art. 1(3) introductory wording of Directive 2013/34/EU · Exemption · Once transposed by Member StatesSimplification PEN-00Requirement to base pecuniary penalties on a company's net worldwide turnover, and the former minimum turnover-based cap floor, is removedMember States · GovernmentsArt. 4(11), replacing Art. 27(4) of Directive (EU) 2024/1760 · Exemption · Once transposed by Member StatesSimplification GOV-01Obligation to report by 26 July 2026 on the need for due-diligence rules tailored to financial services is deletedEuropean CommissionArt. 4(13), deleting Art. 36(1) of Directive (EU) 2024/1760 · Exemption · On entry into forceSimplification GOV-02Bring into force the laws, regulations and administrative provisions necessary to comply with this Directive, and communicate the text to the CommissionMember States · GovernmentsArt. 5 · New obligation · By [12 months after entry into force]Requirement

Audit view

A measure naming several sectors is filed above under the first of them; the full list is on each measure page. To read the act from start to finish instead — every measure, article by article — open the audit view →