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On 13 November, the European Parliament adopted its negotiating position on the Omnibus I package, endorsing significant simplifications to sustainability reporting and due diligence requirements for businesses. MEPs backed a proposal that drastically reduces the number of companies subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). The agreement raises the threshold for mandatory reporting, limiting obligations to companies with over 1750 employees and with a net annual turnover of over €450 million for the CSRD, and over 5,000 employees and a turnover exceeding €1.5 billion for the CSDDD, while also removing the requirement for companies to prepare climate transition plans aligned with the Paris Agreement.

The adopted text also simplifies reporting standards, making sector-specific reporting voluntary and focusing on quantitative data to reduce administrative and financial burdens. To support businesses, the European Commission will establish a digital portal offering free access to templates, guidelines, and information on EU reporting requirements. As the legislative process moves forward, the Parliament’s position will now form the basis for trilogue negotiations with the Council and Commission.

CLECAT welcomes the Parliament’s decision to simplify sustainability reporting and due diligence rules, as it reduces unnecessary administrative burdens while maintaining core environmental and social protections. This is particularly important for small and medium-sized freight forwarders, ensuring that CSRD related requirements, such as reporting GHG emissions from transport operations, remain proportionate. The revised rules reflect CLECAT’s long standing call for proportionate, risk based regulations that enable businesses to focus on meaningful decarbonisation rather than bureaucratic hurdles.

Source: European Parliament