ПРЕДЛОЖЕНИЕТО „ОМНИБУС“ – ПОРЕДНАТА ПЕРЛА В КОРОНАТА НА ЛАЙЕН (част втора)
THE OMNIBUS PROPOSAL – THE SUCCESSIVE PEARL IN LEYEN'S CROWN (part 2)

Summary/Abstract: On the first day of his second term as President of the United States of America – January 20, 2025, Trump withdrew the United States from the Paris Climate Agreement again. On February 26, 2025, the European Commission presented the first of the Omnibus packages, which includes proposals for amendments to: the Corporate Sustainability Reporting Directive, the Corporate Sustainability Due Diligence Directive, the European Union Taxonomy for Sustainable Activities, the Carbon Border Adjustment Mechanism, as well as provisions relating to the InvestEU Fund and various other EU investment programs. The official objective of the Package is to simplify and streamline sustainability reporting requirements. This article focuses on the proposals for amendments relating to the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive. Its purpose is to review the proposed changes affecting the two regulatory acts and, on this basis, critically analyze the latter, as well as propose solutions to overcome the identified problems. By writing the article, its author sets himself the task of presenting the true purpose of the Omnibus proposal, namely, an attempt at large-scale deregulation.

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