Harmonizing Corporate Unsustainability

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Authors: Inés Racionero Gómez
Cited by: 0

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