Harmonizing Corporate Unsustainability
Abstract
On December 16, 2025, the European Parliament approved the Omnibus I package, a deregulation initiative that amends key EU corporate sustainability instruments, including the Corporate Sustainability Due Diligence Directive and Corporate Sustainability Reporting Directive. While Schönfelder and Streibelt argued that despite the amendments, “the CSDDD remains strong, especially its obligations on human rights and environmental due diligence”, I contend precisely the opposite.
Fields of Study & Subjects
Corporate Law and Human Rights
Environmental law and policy
Corporate Social Responsibility Reporting
Publication details
- Publication date
- 7 January 2026
- Document type
- Preprint