Historic First for Sustainability Reporting in Europe and Beyond

Estimated reading time: 2 minutes

The Global Electronics Association welcomes the swift conclusion and approval of the Omnibus package on the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) by the European Parliament earlier today.

In a positive development for the electronics industry, sustainability reporting and due diligence requirements have been significantly simplified following a final vote today in the European Parliament. This milestone concludes months of negotiations among the European Parliament, the Council of Europe, and the European Commission.

“The European Commission’s increasing use of omnibus packages reflects a shift in EU policymaking. The Omnibus I simplification represents a good first step in the right direction.” said Chris Mitchell, the Association’s chief advocacy officer. “For many years, the Association has fought for a meaningful reduction in the reporting burden imposed on electronics companies, and it’s great to see our efforts in Brussels bearing fruit. This action brings sensible, much needed administrative relief for both EU and non-EU companies.”

The Omnibus not only eases unnecessarily onerous sustainability reporting and due diligence obligations, it also reduces the number of companies in scope. Key provisions of the Omnibus include postponing the implementation of CSDDD to give companies more time to prepare for the simplified requirements, removing the EU-wide civil liability regime, eliminating the climate transition plan requirements from CSDDD, and providing greater flexibility in the collection of due diligence data.

“While the Omnibus I adoption is a welcome step forward, greater clarity is still needed on the implementation of these changes,” said Dr. Diana Radovan, the Association’s director of sustainability policy. “The deal still needs to be formally ratified by the Council before it can come into force. The devil is always in the details, so the industry will eagerly await the final legal language, which will be published in the European Journal in the coming weeks.”

Dr. Radovan added, “Most urgently, businesses require clarity about obligations for climate transition plans under CSRD. For companies working towards CSRD-aligned disclosures, the recent revision of European Sustainability Reporting Standards (ESRS) will significantly impact planning and execution. To this end, we seek swift adoption of the revised ESRS through a delegated act.”

The Global Electronics Association will continue to advocate for sustainability policies that offer simplicity, while simultaneously delivering greater environmental and social outcomes. This work will remain a top priority in 2026 and beyond.