The European Commission’s Omnibus package, published on February 26, 2025 (the Omnibus Package or the Package), proposes to simplify the EU’s sustainability laws. At the same time, it has generated significant uncertainty for both companies in-scope of the Corporate Sustainability Due Diligence Directive (the CS3D), and those within their value chain, as they grapple with how the Package’s proposals will develop during the EU’s legislative process.
While there is broad support for simplification of sustainability regulation, views among Member States and the Council of the EU are diverging as to how that should be shaped.
In this article, we focus on the CS3D and address the ten questions most relevant to companies. We explore whether the Omnibus Package will indeed change diligence obligations and provide guidance on how companies within scope can continue their preparations.
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