How to navigate the EU Omnibus simplification package : key implications for companies

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      <subfield code="a">Executive Summary -- Context -- Implications for the Corporate Sustainability Reporting Directive (CSRD) -- Implications for the Corporate Sustainability Due Diligence Directive (CS3D) -- Implications for the EU Taxonomy Regulation (EUTR) -- Implications for the Carbon Border Adjustment Mechanism (CBAM) -- What next?</subfield>
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      <subfield code="a">The document explains the European Commission's first legislative package aimed at simplifying sustainability reporting and due diligence requirements under the EU Green Deal framework. It outlines proposed amendments to four key regulations: the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), the EU Taxonomy Regulation (EUTR), and the Carbon Border Adjustment Mechanism (CBAM). The package seeks to reduce compliance burdens by postponing timelines, raising thresholds to exclude smaller companies, introducing simplified reporting standards, and limiting due diligence obligations mainly to direct suppliers. While these changes aim to enhance competitiveness and reduce costs, they also pose risks such as reduced transparency and potential delays in the EU's sustainability transition. The document provides timelines, key impacts, and practical recommendations for businesses to prepare strategically for these regulatory shifts</subfield>
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