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Deregulating to No Avail: How the Omnibus Package Falls Short in Simplifying Key EU Green Deal Instruments Cover

Deregulating to No Avail: How the Omnibus Package Falls Short in Simplifying Key EU Green Deal Instruments

By: Alice Bertram  
Open Access
|Jun 2025

References

  1. Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. Official Journal of the European Union, L 182, 19–76.
  2. Directive (EU) 2022/2464 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards corporate sustainability reporting. Official Journal of the European Union, L 322, 15–128.
  3. Directive (EU) 2024/1760 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. Official Journal of the European Union, L series.
  4. Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements. Official Journal of the European Union, L series.
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  9. European Commission. (2025a, February 26). Annexes to the proposal for a regulation amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism. (COM(2025) 87 final – Annexes).
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  12. European Commission. (2025d, February 26). Proposal for a directive amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements. (COM(2025) 81 final).
  13. European Commission. (2025e, February 26). Proposal for a directive amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards application dates of corporate sustainability requirements. (COM(2025) 80 final).
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  15. European Commission. (2025g, February 26). Proposal for a regulation amending Regulations (EU) 2015/1017, (EU) 2021/523, (EU) 2021/695 and (EU) 2021/1153 as regards the EU guarantee and simplifying reporting requirements (COM(2025) 84 final).
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  17. European Union. (n.d.). National transposition measures communicated by the Member States concerning Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting.
  18. Fokuhl, J., & Specht, F. (2025, January 20). Nachhaltigkeitspflicht in der EU wird zum Bürokratiemonster. Handelsblatt.
  19. Rasche, A., & Kell, G. (2025, February 28). Sustainability ‘post-Omnibus’ – In search of a new narrative [Article]. LinkedIn.
  20. Raval, S., & Bäumler, J. (2025, March 18). Left behind: How the Omnibus Package fails vulnerable workers from informal economies. Verfassungsblog.
  21. Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment. Official Journal of the European Union, L 198, 13–43.
  22. UNFCCC. (2016, January 29). Adoption of the Paris Agreement, FCCC/CP/2015/10/Add.1.
  23. Wolfers, F. (2025, March 18). Eine teure Busfahrt: Wie die Omnibus-Vereinfachungen die Durchsetzung der Europäischen Lieferkettenrichtlinie gefährden. Verfassungsblog.
DOI: https://doi.org/10.2478/ie-2025-0033 | Journal eISSN: 1613-964X | Journal ISSN: 0020-5346
Language: English
Page range: 170 - 175
Published on: Jun 26, 2025
Published by: ZBW – Leibniz-Informationszentrum Wirtschaft
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:

© 2025 Alice Bertram, published by ZBW – Leibniz-Informationszentrum Wirtschaft
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.