Article

CS3D - Ten questions on the Omnibus

CS3D - Ten questions on the Omnibus
Published Date
Mar 28 2025

The European Commission’s Omnibus package, published on February 26, 2025 (the Omnibus Package or the Package), proposes to simplify the EU’s sustainability laws. At the same time, it has generated significant uncertainty for both companies in-scope of the Corporate Sustainability Due Diligence Directive (the CS3D), and those within their value chain, as they grapple with how the Package’s proposals will develop during the EU’s legislative process. 

While there is broad support for simplification of sustainability regulation, views among Member States and the Council of the EU are diverging as to how that should be shaped.

In this article, we focus on the CS3D and address the ten questions most relevant to companies. We explore whether the Omnibus Package will indeed change diligence obligations and provide guidance on how companies within scope can continue their preparations.

 

CS3D - Ten questions on the Omnibus

CS3D - Ten questions on the Omnibus

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Authors and contributors: Matt Townsend (partner), Gauthier van Thuyne (partner), Jochem Spaans (partner), Romaric Lazerges (partner), Udo Olgemoeller (partner), Hilde van der Baan (partner), Danae Wheeler (senior associate), Marco Lupoli (senior associate), Caroline Obenhuijsen (knowledge counsel) and Gauthier Jacqmin (associate). Contributor: Ying-Peng Chin (senior knowledge lawyer).