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See all newsOmnibus I is final: clarity for businesses on sustainability obligations
Following approval by the Council of the EU, the Omnibus I package is now published in the Official Journal of the EU. It narrows the scope of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). Simplified European Sustainability Reporting Standards (ESRS 2.0), extended timelines and new proportionality safeguards bring greater clarity to the regulatory landscape for in-scope undertakings and their value chains. Now is the time for Luxembourg companies to align their compliance strategies.
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