BlogpostThe Omnibus package introduces proposed changes to EU sustainability legislations. It’s part of the EU Commission’s Competitiveness Compass; a strategy designed to strengthen the Eu’s position in the global market.
This package focuses on updaten rules around sustainability reporting and due diligece. The frist set of changes affects major fraeworks such as CSRD, CSDDD and CBSM.
What’s changing
CSRD (Corporate Sustainability Reporting Directive)
The CSRD will now apply only to largest companies (1,000+ employees and over €50 million in turnover). Additionally, the reporting deadlines for some companies will be postponed until 2028. The updated European Sustainability Reposrting Standard (ESRS) will also include more quantitative date. This gives companies more time but raises expectations for reporting quality.
CSDDD (Corporate Sustainability Due Diligence Directive)
Companies will need to conduct environmental and social due diligence every five years instead of annually. This applies to their own operations as well as direct suppliers. The directive is expected to apply from 2028, with national implementation by 2027. While this reduces administrative pressure, it still demands structured action.
CBAM (Carbon Border Adjustment Mechanism)
The CBAM introduces a carbon price on carbon-intensive goods entering the EU. Smaller importers will be exempt, but 99% of emissions from these products will still be covered. This approach promotes climate accountability without placing unnecessary burdens on small players.
When will these changes take effect?
The Omnibus package is still a proposal and has not yet been adopted into law. Although the European Commission has made it a priority, the legislative process will take time. The European Parliament and Council are expected to review the package over the next 9 to 12 months. After that, individual member states will begin the process of integrating the new rules into national law.
How Can ImpactBuying Support you?
Navigating changing legislation is complex, but you don’t have to do it alone. At ImpactBuying, we stay on top of regulatory developments and adapt our services to help you remain compliant and proactive.
We support you by mapping your suppliers and assessing compliance. We continuously update our tools to reflect new requirements. For smaller companies, we offer tailored guidance. And for all our clients, we encourage a shift from “do no harm” to “do good”—moving beyond compliance to real impact.
ImpactBuying is ready to guide you through the changes, helping you build transparent, fair and future-proof supply chains. Curious how we put this into practice? Discover our approach to transparency on our transparency page.