ПАКЕТЪТ „ОМНИБУС I“ – АКТУАЛНИ ИЗМЕНЕНИЯ КЪМ 16.12.2025 г.
THE "OMNIBUS I" PACKAGE – CURRENT AMENDMENTS AS OF 16.12.2025

Summary/Abstract: On 16 December 2025, with 428 votes in favour, 218 against and 17 abstentions, the European Parliament finally approved the first Omnibus package launched by the European Commission in February. This article examines the fundamental changes to the European regulatory framework affecting corporate sustainability, focusing on the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive – regulatory sources aimed at helping Europe become the first climate-neutral continent by 2050. Its aim is to review some of the adopted changes affecting the two regulatory acts, as well as to present the position on the subject of various stakeholders, in addition to the author’s. By analyzing the radically rewritten Directives, the author sets himself the task to determine to what extent in this case one can speak of "rationalization" and "simplification" and whether "Omnibus I" is a necessary correction of an over-regulated system, or is it a dangerous precedent that replaces the principles of sustainable development with a policy of regulatory minimalism.

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