Udviklingen i Omnibus-forhandlingerne

	European Commission (EC) proposal	European Parliament position	Counsil position
CSRD scope	1000 employees and 50 million EUR turnover	1000 employees and 450 million EUR turnover	1000 employees and 450 million EUR turnover
Value chain	Cap of information requests tied to VSME	Cap of information requests tied to VSME	Cap of information requests tied to VSME + specification if any requests go beyond + right to decline by out-of-scope
Sector-specific standards	Deletes mandate to develop sector-specific standards	Development of voluntary sector-specific guidelines.	Maintains deletion + include recital for EC to consider sector-specific guidance
CSDDD scope	No changes proposed: 1000 employees, 450 million EUR turnover	5000 employees and 1.5 billion EUR turnover	5000 employees and 1.5 billion EUR turnover
Tier 1 limitation	Narrowing the identification of impacts to direct business partners	Risk-based approach on identification of impacts based on scoping and assessment + if business partner has <5000 employees, only sought as a last resort	Narrowing the identification of impacts to direct business partners + further limitation added to ‘plausible information’
Civil liability	No common civil liability regime across the EU	No common civil liability regime in the EU + review clause	No common civil liability regime in the EU
Climate transition plans	CSRD – retained original text CSDDD – obligation to adopt but deleting the “put into effect” part of the provision	CSRD – retained original text CSDDD – obligation to adopt transition through reasonable efforts aligned to Paris Agreement	CSRD/CSDDD – replaces ‘compatibility’ with ‘contribution to’ CSDDD – obligation to adopt with no reference to implementation

European Commission (EC) proposal

European Parliament
position

Counsil position

CSRD scope

1000 employees and 50 million EUR turnover

1000 employees and 450 million EUR turnover

Value chain

Cap of information requests tied to VSME

Cap of information requests tied to VSME
+ specification if any requests go beyond
+ right to decline by out-of-scope

Sector-specific standards

Deletes mandate to develop sector-specific standards

Development of voluntary sector-specific guidelines.

Maintains deletion
+ include recital for EC to consider sector-specific guidance

CSDDD scope

No changes proposed: 1000 employees, 450 million EUR turnover

5000 employees and 1.5 billion EUR turnover

Tier 1 limitation

Narrowing the identification of impacts to direct business partners

Risk-based approach on identification of impacts based on scoping and assessment
+ if business partner has <5000 employees, only sought as a last resort

Narrowing the identification of impacts to direct business partners
+ further limitation added to ‘plausible information’

Civil liability

No common civil liability regime across the EU

No common civil liability regime in the EU
+ review clause

No common civil liability regime in the EU

Climate transition plans

CSRD – retained original text

CSDDD – obligation to adopt but deleting the “put into effect” part of the provision

CSRD – retained original text

CSDDD – obligation to adopt transition through reasonable efforts aligned to Paris Agreement

CSRD/CSDDD – replaces ‘compatibility’ with ‘contribution to’
CSDDD – obligation to adopt with no reference to implementation

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EU-Kommissionens Omnibus-forslag

EU-Kommissionen har fremlagt forslag til forenklinger på bæredygtighedsområdet, herunder ændringer til CSRD, CSDDD og EU-taksonomien.

Anne Frendrup

Kontekst:

Europa-Parlamentet består af ni politiske grupper i den nuværende lovgivningsperiode (2024–2029). Disse grupper organiserer medlemmerne af Parlamentet (MEP’er) efter fælles politisk ideologi for at koordinere lovgivningsarbejdet, påvirke politik og forme Parlamentets beslutninger.
Europa-Parlamentet har 22 udvalg, som behandler lovgivningsforslag fra Europa-Kommissionen, foreslår ændringer og stemmer om udkast til betænkninger, før de sendes videre til hele Parlamentet via den såkaldte plenarforsamling.
Forslagene i Omnibus I-pakken behandles i Europa-Parlamentets Retsudvalg, også kaldet JURI-udvalget.
Europa-Parlamentets plenarforsamling er den centrale beslutningsfase, hvor alle MEP’er mødes for at debattere, ændre og stemme om lovgivning, beslutninger og betænkninger.
Trilogforhandlinger er uformelle forhandlinger mellem Europa-Parlamentet, Rådet og Europa-Kommissionen med det formål at nå frem til en foreløbig politisk aftale.

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Udviklingen i Omnibus-forhandlingerne

Europa-Parlamentet afviste direkte trilog om Omnibus. Nye forhandlinger og kompromis ventes til november.

Implikationer og næste skridt

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