Omnibus I package - Commission simplifies rules on sustainability and EU investments, delivering over €6 billion in administrative relief

The European Commission has adopted a package of proposals to simplify EU rules and boost competitiveness, and unlock additional investment capacity. This is a major step forward in creating a more favourable business environment to help EU companies grow, innovate, and create quality jobs. 

These first ‘Omnibus' packages, bringing together proposals in a number of related legislative fields, cover a far-reaching simplification in the fields of sustainable finance reporting, sustainability due diligence, EU Taxonomy, carbon border adjustment mechanism, and European investment programmes. 

The proposals will reduce complexity of EU requirements for all businesses, notably SMEs and small mid-caps (SMCs), focus our regulatory framework on the largest companies which are likely to have a bigger impact on the climate and the environment, while still enabling companies to access sustainable finance for their clean transition.

• Press release
• Frequently asked questions
• Proposal for a Directive amending the Audit Directive, Accounting Directive, Corporate Sustainability Reporting Directive, and the Corporate Sustainability Due Dilligence Directive - Omnibus I - COM(2025)81
• Proposal postponing the application of some reporting requirements in the Corporate Sustainability Reporting Directive and the transposition deadline and application of the Corporate Sustainability Due Diligence Directive - Omnibus I - COM(2025)80
• Staff working document accompanying the two proposals - COM(2025)80 and 81
• Draft Delegated act amending the Taxonomy Disclosures Delegated Act, as well as the Taxonomy Climate and Environmental Delegated Acts
• Watch the recording of the press conference