Centro de Documentacion de Fundación MAPFRE - How to navigate the EU Omnibus simplification package : key implications for companies

MAP20250020696

How to navigate the EU Omnibus simplification package : key implications for companies / EY. — London : Ernst & Young, 2025

Traducción de: Ernst & Young. Profundizando en el Paquete de simplificación Omnibus de la UE : implicaciones clave para las empresas . - Londres : Ernst & Young, 2025

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?. — Sumario: 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

1. Normativa comunitaria . 2. Pacto Verde Europeo . 3. Directiva CSRD . 4. Taxonomías . 5. Competitividad . 6. Transparencia financiera . 7. Sostenibilidad . 8. Informes . 9. Paquete Ómnibus . 10. Impacto ambiental . I. Ernst & Young . II. Título.