Omnibus Project

With the so-called Omnibus Package, the European Union is pursuing the goal announced since its change of course in November 2024 to simplify and roll back parts of the existing sustainability regulations. The background to this is the increasing criticism of the complexity and high administrative requirements, which would place a considerable burden on small and medium-sized enterprises (SMEs) in particular. By making the regulations more practicable and reducing the implementation effort, the EU institutions are therefore seeking to ensure the competitiveness of European companies and sustainable prosperity.

The focus is on adjustments to the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the Corporate Sustainability Due Diligence Directive (CSDDD), the Taxonomy Regulation, and the Carbon Border Adjustment Mechanism (CBAM). Individual measures have already been adopted, such as the “stop-the-clock” rule, which postpones the entry into force of certain obligations under the CSRD and the CSDDD (Directive (EU) 2025/794). However, as a compromise still needs to be found between the EU institutions for many adjustments, there is considerable uncertainty regarding the scope and design of the planned simplifications.

The change of course brought about by the Omnibus Package does not mean that the EU's sustainability goals under the European Green Deal are being abandoned. Rather, sustainability ambitions and the competitiveness of European companies should go hand in hand, without economic performance suffering as a result of environmental and social goals.

See also the following publications on this subject

• Pöschke, Moritz, “Omnibus IV” proposals from the European Commission: Relief for small mid-cap companies (SMCs), GmbHR 2025, R212
• Hennrichs, Joachim, SMEs in the underpowered “Omnibus,” NZG 2025, 387 (with Allgeier and Hommelhoff)

Current Research Project

Staff at the Institute for Sustainability, Corporate Law and Reporting (INUR) are monitoring the latest developments in the Omnibus project and its impact on existing sustainability regulations. In view of the legal uncertainty for companies, the aim is to provide a practical overview of the measures planned and implemented by the EU institutions. Against this backdrop, articles on individual omnibus projects have already been published, for example on the European Commission's proposals to amend the CSRD and the European Commission's “Omnibus IV” proposals to ease the burden on small mid-cap companies (SMCs).