EU-voorstellen: Omnibus I (CSRD & CSDDD) COM (2025) 80 en COM (2025) 81

This report concerns two European Commission proposals, referred to as Omnibus I. These proposals aim to update and clarify existing EU legislation related to corporate sustainability reporting and corporate sustainability due diligence. The goal is to enhance transparency and accountability for companies operating within the EU. The proposals will affect companies operating in the EU, particularly regarding their environmental, social, and governance (ESG) disclosures and their responsibility for human rights and environmental impacts in their supply chains. This could lead to increased compliance burdens but also improved corporate responsibility.