In April 2025, the European Commission introduced the “Omnibus Package,” a sweeping set of legislative amendments designed to simplify and harmonize existing EU sustainability regulations. The package modifies core frameworks […]

In April 2025, the European Commission introduced the “Omnibus Package,” a sweeping set of legislative amendments designed to simplify and harmonize existing EU sustainability regulations. The package modifies core frameworks such as the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), EU Taxonomy, and the Corporate Sustainability Due Diligence Directive (CSDDD), aiming to reduce administrative burdens for businesses while preserving the EU’s climate and social objectives [1][3].

The reforms respond to growing concerns from companies and member states about overlapping obligations, inconsistent reporting requirements, and the high costs of compliance. However, the Omnibus has sparked debate: while the Commission emphasizes efficiency and competitiveness, some critics fear it could dilute the EU’s sustainability ambition [4].

Context and Legislative Scope

The Omnibus Package follows extensive consultations with industry, regulators, and civil society. Its primary goals are to:

• Streamline disclosure requirements under the CSRD and ESRS.
• Align sustainability definitions and metrics across frameworks, reducing duplication.
• Introduce proportionality measures for small and medium-sized enterprises (SMEs).
• Clarify application timelines for various regulatory obligations [1][2].

According to the Commission, these changes could cut compliance costs by up to 20% for some companies without undermining transparency [3]. This aligns with a broader EU competitiveness agenda, which seeks to encourage investment and innovation in sustainable technologies while avoiding excessive bureaucracy.

Key Reforms by Framework

Balancing Simplification and Ambition

While the reforms aim to make sustainability regulation more practical, they raise important questions about ambition. For example, environmental groups have expressed concern that fewer mandatory disclosures could limit the depth of information available to stakeholders, potentially undermining the double materiality principle central to the CSRD [4].

From a corporate perspective, however, simplification could free up resources for substantive climate action, innovation, and ESG integration into business strategy. This echoes ongoing debates in other sustainability areas, such as whether focusing on avoided emissions (Scope 4) can meaningfully accelerate impact while keeping compliance manageable.

企业的机遇

The Omnibus presents several strategic opportunities:

1. Early Alignment with Streamlined ESRS – Companies that adjust reporting systems now will benefit from lower long-term compliance costs.
2. Integration with Finance and Taxonomy Data – Harmonized definitions between ESRS and the EU Taxonomy can improve investor engagement.
3. Focus on Materiality – The shift to fewer mandatory datapoints allows firms to concentrate on the most material sustainability issues, potentially enhancing relevance and credibility.
4. 利用技术 – Digital reporting solutions can optimize new templates and reduce data collection burdens.

Risks and Challenges

Despite the benefits, businesses must manage potential pitfalls:

• Reduced Stakeholder Trust – Perceptions of diluted disclosure requirements may lead to reputational risks.
• Regulatory Divergence – Member states could still introduce additional requirements, creating complexity.
• Transition Management – Companies already heavily invested in full ESRS compliance may need to reconfigure systems, leading to short-term disruptions.

Strategic Recommendations

To maximize benefits from the Omnibus while safeguarding ESG ambition, companies should:

• Conduct a gap analysis of current vs. Omnibus-aligned reporting requirements.
• Engage with stakeholders to maintain transparency levels that meet market expectations, even if not legally required.
• Integrate sustainability and financial reporting functions to leverage harmonized definitions and templates.
• Maintain ambition by voluntarily disclosing key indicators removed from the mandatory list if they remain material.
• Monitor evolving guidance from the European Financial Reporting Advisory Group (EFRAG) and national authorities.

最终想法

The EU Omnibus marks a pivotal moment in the evolution of European sustainability regulation. By simplifying requirements, it aims to strike a balance between robust ESG disclosure and economic competitiveness. Businesses that proactively adapt can benefit from reduced compliance costs, improved stakeholder engagement, and stronger integration of sustainability into core strategy. However, they must remain vigilant to ensure simplification does not come at the expense of ambition or credibility.

参考资料
[1] https://finance.ec.europa.eu/news/omnibus-package-2025-04-01_en
[2] https://kpmg.com/xx/en/our-insights/ifrg/2025/esrs-eu-omnibus.html
[3] https://ec.europa.eu/commission/presscorner/detail/en/ip_25_1843
[4] https://www.esgtoday.com/eu-member-states-agree-on-bigger-cuts-to-sustainability-reporting-due-diligence-than-omnibus-proposal/