EU's Omnibus directive: a step forward or backward for the Green Deal?​

In February 2025, the EU Commission introduced the 'Omnibus directive,' aiming to streamline sustainability reporting and bolster Europe's competitiveness. This directive proposes changes to the Corporate Sustainability Reporting Directive (CSRD), potentially exempting companies with fewer than 1,000 employees from mandatory ESG disclosures. While intended to reduce regulatory burdens, critics argue that excluding approximately 80% of companies could hinder the Green Deal's goal of reducing greenhouse gas emissions by 55% by 2030. Investors will need to consider how these regulatory adjustments...