Final comparison table Omnibus I negotiations

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<title>Final comparison table Omnibus I negotiations</title>
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<namePart>Federation of European Risk Management Associations</namePart>
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<dateIssued>2026</dateIssued>
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<abstract displayLabel="Summary">The document presents FERMA's analysis of the final negotiated text of the Omnibus I package, which amends the CSRD and the CSDDD to simplify sustainability reporting requirements. It explains the main changes approved by the Parliament and the Council, highlighting their impact on risk management and companies' due diligence obligations. It includes a detailed comparison between FERMA's positions and the final outcome of the legislative process. It also addresses the streamlining of the scope, the reduction of data points, the increased flexibility in the chain of activities, and the adjustment of regulatory timelines</abstract>
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<topic>Sostenibilidad financiera</topic>
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<topic>CSRD Directive</topic>
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<topic>CSDDD Directive</topic>
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<topic>Gerencia de riesgos</topic>
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<topic>Auditoría ambiental</topic>
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<topic>Due diligence</topic>
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<topic>Regulación financiera</topic>
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<topic>Paquete Ómnibus</topic>
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<geographic>Unión Europea</geographic>
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<title>Policy note</title>
<partNumber>February 2026</partNumber>
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