http://dx.doi.org/10.59704/603b4bffe749683e https://verfassungsblog.de/eu-omnibus-csrd/ Simplification Promised, Uncertainty Delivered - How the EU Omnibus Packages Roll Back the Green Deal Bertram, Alice eng 2025-03-20 electronic resource text/html ddc:342 Corporate Sustainability Reporting Directive European Commission European Green Deal European Union Omnibus-Paket Richtlinie hinsichtlich der Nachhaltigkeitsberichterstattung von Unternehmen | Europäische Union Richtlinie hinsichtlich der Nachhaltigkeitsberichterstattung von Unternehmen | Europäische Union Verfassungsblog Verfassungsblog--2366-7044 CC BY-SA 4.0 The EU’s Green Deal had an ambitious goal: to make Europe the world’s first climate-neutral continent. Now, the Commission shifted its focus to instruments like the ‘Clean Industrial Deal’ and prioritizes the EU’s competitiveness: It proposes to drastically cut back core Green Deal instruments in the so-called ‘Omnibus Packages’. This blog post will concentrate on the changes proposed in the field of sustainability reporting in the Corporate Sustainability Reporting Directive and show why the Omnibus Packages now impose substantial uncertainty on companies.