The European Ombudsman has sharply criticized the European Commission for bypassing key transparency and accountability steps while fast-tracking its Omnibus I package, a legislative proposal aimed at cutting corporate sustainability reporting and due diligence obligations.
In a report published on December 1, Ombudswoman Teresa Anjinho concluded that the European Commission’s handling of the reforms amounted to “maladministration.” The inquiry found that internal consultations lasted less than 24 hours—conducted over a weekend—compared to the usual 10-day period, and that no clear record of a mandatory climate consistency assessment was provided. These checks are required under the European Climate Law to ensure alignment with the EU’s 2050 climate-neutrality goal.
Omnibus targets 25% burden cut, delays key directives
The Omnibus package, unveiled in February, seeks to reduce administrative burdens by up to 25 percent and postpone the application of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). Proposed changes include raising thresholds for company size, narrowing due diligence to direct suppliers, and delaying implementation to 2028.
Parliament pushes for deeper restrictions as critics warn of weakened safeguards
Whilst the Commission argues that simplification is vital for competitiveness, critics—including NGOs and some lawmakers—warn that the reforms risk undermining environmental and human rights safeguards. Negotiations between the European Parliament and Council could lead to even deeper cuts, with Parliament pushing to restrict CSRD to firms with more than 1,750 employees.
About the Omnibus
The Omnibus initiative is part of the EU’s broader “simplification agenda,” designed to streamline regulations and reduce compliance costs for businesses. The Commission aims to cut administrative burdens by 25 percent overall and 35 percent for SMEs by 2029.
