1. First of all: what did the European Union ask of companies?
In recent years, the European Union has adopted two directives to make companies more accountable.
➡️ The CSRD: transparency on their sustainability actions
It requires large companies to publish a sustainability report explaining:
- their environmental impacts,
- their social impacts (labour, human rights),
- and how these risks can affect their business.
👉 Goal: for citizens, customers and investors to know what is really going on behind companies.
➡️ The CS3D (or CSDDD): the duty of vigilance
It requires companies to prevent harm to human rights and the environment throughout their supply chain, meaning:
- avoiding forced labour and child labour,
- monitoring working conditions at their suppliers,
- reducing environmental risks linked to their production.
👉 Goal: for companies to be held accountable not only at home, but also at their subcontractors.
2. So… what is Omnibus?
The Omnibus proposal is a bill that aimed to simplify or postpone some of these obligations for companies:
- reduce the number of companies that must carry out this reporting;
- ease certain transparency rules;
- push back certain deadlines.
For some, this was to "cut red tape." For others, it mainly risked weakening environmental and human rights protection.
3. What was voted on 13 November 2025
The European Parliament backed the idea of simplifying the rules for companies. In practice, it chose to reserve the strongest obligations for the very largest companies.
👉 For the CSRD:
- only companies with an average of more than 1,750 employees and more than €450 million in annual turnover will have to produce a full report on their social and environmental impacts;
- reporting rules are eased.
👉 For CS3D / CSDDD:
The strongest obligations will only apply to very large companies: more than 5,000 employees and €1.5 billion in annual turnover.
👉 In addition, MEPs also want the Commission to set up a digital portal for companies, providing free access to templates, guidance and information on all EU reporting obligations.
4. Is it over?
🛑 No, this is not yet the final version.
The 13 November vote only sets the European Parliament's position. Next: negotiations with European governments will begin on 18 November, with the aim of finalising the legislation by the end of 2025.