On 16 December 2025, the European Parliament voted to approve the proposed ‘CSRD and CSDDD Amendment Directive’ which forms part of the Omnibus I Package (the “Omnibus”). This is the final approval needed before this Directive comes into effect as the Council had already confirmed on 10 December 2025 that it will approve the European Parliament’s position. The only steps now required for the Directive to come into force are procedural steps, including a review by the lawyer-linguists and translation into the 24 official languages and publication in the EU Official Journal.
In this guide, we compare the final text of the CSRD and CSDDD Amendment Directive against the existing position under CSRD and CSDDD.
Sarah Ries-Coward
Partner, London
Leonie Timmers
Of Counsel, Madrid
Heike Schmitz
Partner, Germany
Gareth Sykes
Partner, Head of Corporate Governance Advisory, UK, London
Dr Silke Goldberg
Partner, London and Israel Group
Key contacts
Sarah Ries-Coward
Partner, London
Leonie Timmers
Of Counsel, Madrid
Heike Schmitz
Partner, Germany
Gareth Sykes
Partner, Head of Corporate Governance Advisory, UK, London
Dr Silke Goldberg
Partner, London and Israel Group
Disclaimer
The articles published on this website, current at the dates of publication set out above, are for reference purposes only. They do not constitute legal advice and should not be relied upon as such. Specific legal advice about your specific circumstances should always be sought separately before taking any action.