Orgalim position on the EU omnibus simplification package for sustainable reporting and due diligence

The omnibus simplification package for sustainability reporting and due diligence, proposed by the European Commission on 26 February 2025, is a first step towards ensuring that simplified rules for doing business in Europe serve as a foundation for future regulatory streamlining. It is a golden opportunity to reconsider the corporate sustainability framework and its granularity.

In view of the upcoming negotiations, we have high expectations for the Commission, the European Parliament and Council to deliver clear and simplified legislation within the omnibus package. Given high regulatory burdens, there is no real alternative to good policymaking if we are serious about supporting the competitiveness of Europe’s technology industries.

To help policymakers in the negotiations, this paper offers a number of recommendations on substantive amendments to the Corporate Sustainability Reporting Directive, Corporate Sustainability Due Diligence Directive, and the EU Taxonomy Regulation.

To read our recommendations in full please download the document above.