{"id":8628,"date":"2025-10-27T09:30:57","date_gmt":"2025-10-27T07:30:57","guid":{"rendered":"https:\/\/esghub.ro\/?p=8628"},"modified":"2025-10-27T10:06:16","modified_gmt":"2025-10-27T08:06:16","slug":"european-parliament-decision-on-simplifying-reporting-and-due-diligence","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/decizia-parlamentul-european-asupra-simplificarii-raportarii-si-diligentei\/","title":{"rendered":"European Parliament decision on simplifying reporting and due diligence\u00a0"},"content":{"rendered":"<p data-start=\"128\" data-end=\"552\">On 22 October 2025, the European Parliament rejected the mandate proposed by the Commission for the Omnibus I package, which aimed to reduce sustainability reporting obligations under the Corporate Sustainability Reporting Directive (CSRD) and adjust due diligence rules for supply chains under the Corporate Sustainability Due Diligence Directive (CSDDD).<\/p>\n<h2 data-start=\"554\" data-end=\"592\">Rejected proposal<\/h2>\n<p data-start=\"593\" data-end=\"645\">The text on which the vote was taken would introduce:<\/p>\n<ul data-start=\"646\" data-end=\"1195\">\n<li data-start=\"646\" data-end=\"821\">\n<p data-start=\"648\" data-end=\"821\">an increase in the thresholds for applying CSRD \u2014 for example, companies with more than 1,000 employees instead of what was originally requested<\/p>\n<\/li>\n<li data-start=\"822\" data-end=\"1024\">\n<p data-start=\"824\" data-end=\"1024\">reducing the frequency and volume of information that had to be reported in supply chains, as well as limiting requests for smaller suppliers<\/p>\n<\/li>\n<li data-start=\"1025\" data-end=\"1195\">\n<p data-start=\"1027\" data-end=\"1195\">delegating due diligence responsibilities more to direct contractual relationships and less to extended chains<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1197\" data-end=\"1369\">By rejecting the proposal, Parliament is sending a message that it wants to maintain strict standards of reporting and diligence before opening final negotiations with the Council.<\/p>\n<h2 data-start=\"1423\" data-end=\"1831\">Context<\/h2>\n<p data-start=\"345\" data-end=\"649\">To understand the impact of the European Parliament vote, it is important to distinguish between the three legislative instruments at play: <em data-start=\"482\" data-end=\"498\">Stop the Clock<\/em>, Omnibus I and Omnibus II. Although all are related to the adjustment of the European ESG framework, they have different roles and are at separate legislative stages.<\/p>\n<h3 data-start=\"651\" data-end=\"697\">Stop the Clock \u2013 measure already adopted<\/h3>\n<p data-start=\"698\" data-end=\"1254\"><em>Stop the Clock<\/em> is a transitional measure adopted in 2024, which decided to postpone the application of certain deadlines in the Sustainability Reporting Directive (CSRD), particularly for small and medium-sized listed companies. The measure does not alter the substantive obligations or change the thresholds for application. Stop the clock gives companies additional time to prepare. The aim is operational, not legislative: it provides additional time for the implementation of ESG reporting systems without reducing European ambition in terms of transparency.<\/p>\n<h3 data-start=\"1256\" data-end=\"1316\">Omnibus I \u2013 proposed amendment to the CSRD and CSDDD<\/h3>\n<p data-start=\"1317\" data-end=\"2011\"><em>Omnibus I<\/em> is a major legislative initiative currently under debate. It proposes effective changes to the CSRD framework, including raising the application threshold from 250 to 1,000 employees, simplifying reporting requirements and introducing more flexible ESG standards for low-risk companies. The proposal also includes adjustments to the Due Diligence Directive (CSDDD), by limiting liability to direct contractual relationships. It was precisely this legislative package \u2013 Omnibus I \u2013 that was rejected by Parliament, which means that the texts will have to be renegotiated from scratch in the November plenary session before entering into final discussions with the EU Council.<\/p>\n<h3 data-start=\"2013\" data-end=\"2100\">Omnibus II \u2013 component dedicated to due diligence in the supply chain<\/h3>\n<p data-start=\"2101\" data-end=\"2677\"><em>Omnibus II<\/em> is expected to include complementary changes, with a focus on the application of the Corporate Sustainability Due Diligence Directive (CSDDD). Although not yet published in its final form, there is talk of higher thresholds for application (e.g. companies with more than 1,000 employees and \u20ac450 million in turnover) and simplification of obligations regarding indirect suppliers. While Omnibus I mainly addressed sustainability reporting, Omnibus II will focus on obligations related to human rights and climate impact in global supply chains.<\/p>\n<h2 data-start=\"1371\" data-end=\"1422\">Next steps in the EU legislative procedure<\/h2>\n<p data-start=\"2735\" data-end=\"3321\">The rejection of the Omnibus I mandate does not halt the legislative process. Parliament is set to vote on a new version in November 2025. According to procedure, following the rejection of the negotiating mandate, the text will return for amendments in the Parliament plenary on 13 November 2025. Only after the adoption of a revised mandate can negotiations with the Council of the European Union (trilogue) begin. In parallel, debates on Omnibus II will continue, which means that the entire European ESG package is entering a phase of political recalibration. The goal remains for the law to be finalised by the end of 2025.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00cen data de 22 octombrie 2025, Parlamentul European a respins mandatul propus de Comisia pentru pachetul Omnibus I, care urm\u0103rea reducerea obliga\u021biilor de raportare de sustenabilitate \u00een baza Corporate Sustainability Reporting Directive (CSRD) \u0219i ajustarea regulilor de diligen\u021b\u0103 pentru lan\u021burile de aprovizionare \u00een baza Corporate Sustainability Due Diligence Directive (CSDDD). Propunerea respins\u0103 Textul asupra c\u0103ruia [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":23,"footnotes":""},"categories":[9,12],"tags":[],"class_list":["post-8628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati","category-legislatie-europeana"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8628","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8628"}],"version-history":[{"count":4,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8628\/revisions"}],"predecessor-version":[{"id":8636,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8628\/revisions\/8636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/6332"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}