Veröffentlichung: Der EU-Omnibus-I zur CSRD, CSDDD und Taxonomie-Verordnung: Eine Bestandsaufnahme und kritische Würdigung der Deregulierung

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The Taxonomy Regulation, the Corporate Sustainability Reporting Directive (CSRD) including the European Sustainability Reporting Standards (ESRS), and the Corporate Sustainability Due Diligence Directive (CSDDD) form the core of EU corporate sustainability regulation. As part of the ambitious EU Green Deal, they are intended to make a significant contribution to achieving climate neutrality by 2050. However, with the recent conclusion of the trilogue on changes to the scope of application under the so-called Omnibus-I, a far-reaching deregulation has come into effect, primarily relieving small and medium-sized enterprises from reporting and due diligence obligations.

In their contribution (der Betrieb, DB 2025, p. 813), Prof. Dr. Patrick Velte and Prof. Dr. Inge Wulf pick up this discussion and critically analyse the key changes regarding the scope of application, first-time implementation, as well as reporting, auditing, and due diligence requirements.