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  <titleInfo>
    <title>Harmonizing Corporate Unsustainability - How the Omnibus I Package Systematically Dismantles EU Corporate Accountability</title>
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    <namePart>Racionero Gómez, Inés</namePart>
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    <publisher>Verfassungsblog</publisher>
    <dateIssued>2026-01-07</dateIssued>
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  <abstract displayLabel="Summary">On December 16, 2025, the European Parliament approved the Omnibus I package, a deregulation initiative that amends key EU corporate sustainability instruments, including the Corporate Sustainability Due Diligence Directive and Corporate Sustainability Reporting Directive. While Schönfelder and Streibelt argued that despite the amendments, “the CSDDD remains strong, especially its obligations on human rights and environmental due diligence”, I contend precisely the opposite.</abstract>
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  <note type="statement of responsibility">Racionero Gómez, Inés</note>
  <subject>
    <topic>CSDDD</topic>
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  <subject>
    <topic>CSRD</topic>
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  <subject>
    <topic>Corporate Sustainability Due Diligence Directive</topic>
  </subject>
  <subject>
    <topic>Corporate Sustainability Reporting Directive</topic>
  </subject>
  <subject>
    <topic>European Union</topic>
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  <subject>
    <topic>Lieferketten-Richtlinie | Europäische Union</topic>
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  <subject>
    <topic>Omnibus I</topic>
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  <subject>
    <topic>business and human rights</topic>
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    <topic>Lieferketten-Richtlinie | Europäische Union</topic>
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    <identifier type="issn">2366-7044</identifier>
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      <namePart>Max Steinbeis Verfassungsblog gGmbH</namePart>
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  <identifier type="doi">10.59704/bff6ead6518930f6</identifier>
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