Sustainability:
Trilogue Negotiations on CSRD and CSDDD concluded

On 16 December, 2025, the European Parliament approved the provisional agreement between the EU Parliament and the Council of the European Union on simplifying sustainability reporting and due diligence obligations under the Omnibus I package with 428 votes in favour, 218 against, and 17 abstentions.

Key Content

• CSRD: The scope of application is to cover companies with more than 1,000 employees on average and revenues of over €450 million.
• CSDDD: The scope of application is to cover companies with more than 5,000 employees and revenues of over €1,500 million.

The final text of the directive must now be approved by the Council of the European Union. This is considered a mere formality. The amending directive will then be published in the Official Journal of the European Union and will enter into force 20 days after publication. Member States must transpose the amendments into national law after they enter into force.