{"id":21865,"date":"2026-02-25T11:39:24","date_gmt":"2026-02-25T10:39:24","guid":{"rendered":"https:\/\/www.etifor.com\/en\/?p=21865"},"modified":"2026-10-05T15:14:39","modified_gmt":"2026-10-05T13:14:39","slug":"pacchetto-omnibus-csrd-csddd","status":"publish","type":"post","link":"https:\/\/www.etifor.com\/en\/updates\/pacchetto-omnibus-csrd-csddd\/","title":{"rendered":"Omnibus I: what changes for the CSRD and the CSDDD<\/span>"},"content":{"rendered":"

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In December 2025, the trilogue between the European Parliament, the Council of the EU, and the European Commission concluded, reaching an agreement on Omnibus I: the simplification package that introduces targeted amendments to the <\/span>Corporate Sustainability Reporting Directive (CSRD)<\/b> and the <\/span>Corporate Sustainability Due Diligence Directive (CSDDD)<\/b>.<\/span><\/p>\n

The CSRD aims to regulate sustainability performance reporting in a more detailed and standardised way, including environmental, social, and governance (ESG) aspects. The CSDDD, on the other hand, seeks to strengthen oversight of corporate value chains in order to prevent, mitigate, and reduce impacts on human rights and the environment in companies\u2019 activities and in the value chains in which they operate.<\/span><\/p>\n

The two directives entered into force on 5 January 2023 (CSRD) and 25 July 2024 (CSDDD), respectively. From the date of entry into force, Member States have two years to transpose and implement the legislation. In Italy, the CSRD was transposed in September 2024, while the transposition of the CSDDD was scheduled for July 2026.<\/span><\/p>\n

However, from <\/span>February 2025<\/b> onwards, following the presentation of the \u201c<\/span>Competitiveness Compass<\/span><\/a>\u201d, a plan to relaunch the European economy, the European Commission initiated a process to simplify legislation, aiming to <\/span>reduce European reporting burdens by 25%<\/span><\/a> and ease the \u201cregulatory burden\u201d on companies, thereby promoting competitiveness.<\/span><\/p>\n

This simplification is carried out through <\/span>\u201cOmnibus\u201d packages<\/b>: legislative initiatives that, through a single act, coordinate, amend, simplify, and make operational previous rules governing complex matters.\u00a0<\/span><\/p>\n

The packages published to date cover various sectors:<\/span><\/p>\n