EQS Regulatory Updates 13. October 2025

The European Parliament has reached a political agreement to streamline the EU’s key sustainability laws — the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). 
The deal raises the CSDDD threshold to companies with 5,000 employees and €1.5 billion turnover, while aligning the CSRD scope at 1,000 employees or €450 million turnover. The compromise reflects a broader shift toward simplification and proportionality within the EU’s sustainability framework. 
Both texts will now move to a Parliament plenary vote before final negotiations with the Council. 

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A survey of 2,500 European businesses shows that 48% are delaying investment decisions due to regulatory uncertainty surrounding the Omnibus package. 
The ongoing back-and-forth in sustainability regulation has created a “wait-and-see” attitude, especially among large firms. 
While policymakers emphasize deregulation, companies cite energy prices, research, and infrastructure as the true drivers of competitiveness. 

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The European Environment Agency (EEA) has published its “Europe’s Environment 2025” report – a comprehensive overview of environmental progress across Europe. 
Only two of 35 thematic areas are on track to meet 2030 targets. 
Climate change impacts, biodiversity loss, and soil degradation continue to worsen, while implementation of existing policies remains slow. 
The EEA calls for greater policy integration, enforcement, and resilience. 

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The updated Doughnut of social and planetary boundaries, published in Nature, introduces 35 indicators tracking progress on social well-being and ecological overshoot. 
The findings show that economic growth has not translated into social progress – improvements would need to accelerate fivefold by 2030. 
Meanwhile, the richest 20% of nations account for over 40% of ecological overshoot, while the poorest 40% face over 60% of social deprivation. 

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The European Commission plans to delay the application of the EU Deforestation Regulation (EUDR) until the end of 2026. 
The decision follows technical delays in the development of the central IT system needed to trace commodities. 
The postponement aims to give authorities and companies more time to prepare for compliance. 

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California has released a list of over 4,000 companies that will be required to report under its new climate disclosure laws. 
The rules require large firms to disclose detailed data on their emissions and climate targets, marking another step toward binding climate transparency in the U.S. 

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A recent PwC study finds that pressure on companies to disclose ESG data continues to increase despite regulatory rollbacks. 
Investors, partners, and consumers are demanding greater transparency, making ESG reporting a key factor for market credibility. 
Many firms now view market pressure, not regulation, as the main driver of sustainability disclosure. 

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According to Bain & Company, over half of all corporate buyers are increasing spending with sustainable suppliers and plan to phase out unsustainable ones. 
Sustainability is becoming a core procurement criterion – not only for compliance, but also for resilience, competitiveness, and brand reputation. 

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Together with our partner, DFGE – Institute for Energy, Ecology and Economy, EQS invites you to a webinar on 30 October focused on the latest developments around the CSRD. 
Join us to learn where the Omnibus discussions are heading and how to get started effectively despite ongoing regulatory uncertainty. 

Free registration