ДИРЕКТИВАТА ОМНИБУС НА ЕВРОПЕЙСКИЯ СЪЮЗ: НАПРЕДЪК ИЛИ ОТСТЪПЛЕНИЕ ОТ АНГАЖИМЕНТИТЕ НА СЪЮЗА ПО ЕВРОПЕЙСКАТА ЗЕЛЕНА СДЕЛКА?
THE EUROPEAN UNION’S OMNIBUS DIRECTIVE: PROGRESS OR BACKSLIDING ON THE EU’S COMMITMENTS UNDER THE EUROPEAN GREEN DEAL?

Summary/Abstract: his study is based on analyses the key features of the Omnibus Directive as an instrument for reforming the EU legal framework for corporate sustainability reporting, including changes to the scope of entities covered by the amended directives. It further assesses the potential implications of the reform for corporate governance and the broader regulatory environment, in light of critical positions in legal scholarship and practice. The article concludes that the Omnibus Directive reflects a broader reorientation of EU policy towards strengthening competitiveness and enhancing economic efficiency while, according to the Commission’s official position, maintaining the Union’s commitments under the European Green Deal and the broader objectives of sustainable development.

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