ESG – directive scaling back EU sustainability measures published

The Amendment Directive, which amends the EU sustainability regulation and reporting regime and forms part of the Omnibus I package, has been formally approved by the European Parliament and published in the Official Journal.  

The adoption of the Amendment Directive follows the adoption of the "Stop the Clock" Directive in April 2025, which also forms part of the Omnibus package and postponed the reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) for certain companies (see our blog post here).

The Omnibus package comprises measures to simplify the requirements set out in the three key pillars of the EU legislative programme in relation to sustainability regulation and reporting – namely the CSRD, the CSDDD and the EU sustainability taxonomy. The Amendment Directive makes substantive amendments to the CSRD and the CSDDD, including to their scope.

Member States now have until 19 March 2027 to implement the changes in the Amendment Directive into national law, except for the changes to the CSDDD, for which the implementation deadline is 26 July 2028.

For more details on the impact of the Amendment Directive, see the guide prepared by our ESG team.