Omnibus Package: Towards a Simplification of European Sustainability Obligations

In their latest article in Finascope, Muriel Goldberg-Darmon, Guillaume Guérin, and Pierre Wolman examine the European Commission's Omnibus Package, introduced on February 26, 2025, which aims to simplify sustainability reporting obligations and due diligence obligations by narrowing the scopes of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).