December 2025 has brought a pivotal shakeup in European sustainability regulations. On December 9, 2025, European legislators reached a provisional agreement on the Omnibus I simplification package, amending both the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The final text of the agreement has not yet been published. Nonetheless, the press releases from the co‑legislators already outline the main amendments. They reflect ongoing efforts to reduce administrative burden and enhance EU competitiveness, while recalibrating sustainability obligations for companies operating in the EU.