Brucher Thieltgen & Partners – The main changes to the Omnibus project introduced by the European Commission on 26 February 2025
In particular, it covers the Directive on the publication of sustainability information by companies (Directive (EU) 2022/2464 CSRD of 14 December 2022), the Green Taxonomy Regulation (which came into force on 12 July 2020), the Corporate Sustainability Due Diligence Directive (adopted by the European Parliament on 24 April 2024 and by the Council of Europe on 24 May 2024) and the Carbon Border Adjustment Mechanism (CBAM).
The aim of this project is to rationalise, harmonise and simplify European regulations on sustainable transition. Our Legal Advisor Aurélie Dardenne summarises the following changes in our carousel:
Scope of the CSRD directive 🌍
Reporting obligation 📊
Transposition of the CSDD directive 🔄
Duty of care 🔍
Taxonomy reporting 🌱
Extra-financial performance criteria 📈
MACF reporting 💼
Development of investment programmes 💰
➡️ For any questions on ESG, particularly in the financial sector, contact our experts Nicolas Thieltgen (nicolas.thieltgen@brucherlaw.lu), Anne-Marie Ka (anne-marie.ka@brucherlaw.lu) et Aurélie Dardenne (aurelie.dardenne@brucherlaw.lu).