Understanding the EU Omnibus Changes: Beyond the Headlines

In early 2025, the European Commission introduced the Omnibus Simplification Package—a sweeping legislative proposal to streamline and harmonise Europe’s sustainability regulations. Headlines have largely focused on what appears to be regulatory relief: delayed deadlines, reduced reporting burdens, and a more “business-friendly” ESG framework.

But for supply chain professionals, logistics managers, and sustainability officers, the story isn’t that simple. While the package reduces some administrative overhead, it does not signal a weakening of climate policy. Instead, it introduces a more calibrated and data-driven compliance landscape—one that continues to demand precision, transparency, and accountability from shippers.

In this article, we break down the real implications of the Omnibus Package, focusing on what matters most for organizations navigating EU regulations like the EU Taxonomy, CSRD, CSDDD, and CBAM.

What Is the Omnibus Simplification Package?

The European Commission first released a draft proposal of the Omnibus Simplification Package on February 26, 2025, as part of the body’s broader effort to ensure regulatory frameworks remain effective, efficient, and scalable. While sustainability requirements have grown more complex, many companies—particularly SMEs—have struggled to keep up with overlapping directives, redundant disclosures, and unclear compliance thresholds.

To address this, the Omnibus Package proposes targeted amendments to four key regulations:

• The EU Taxonomy Regulation, which defines what qualifies as a truly sustainable economic activity.
• The Corporate Sustainability Reporting Directive (CSRD), which governs mandatory ESG disclosures for large and midsized companies.
• The Corporate Sustainability Due Diligence Directive (CSDDD), which will require companies to assess and manage human rights and environmental risks throughout their value chains.
• The Carbon Border Adjustment Mechanism (CBAM), which introduces a carbon pricing system for imports of emissions-intensive goods.

The package aims to reduce reporting burdens by 25% for large companies and 35% for SMEs—without compromising the EU’s environmental objectives. That said, both the European Parliament and the Council of the EU must both approve the proposal before any such changes can go into effect. The two executive bodies are now reviewing the commission’s proposal and multiple rounds of negotiations over possible amendments will likely follow. There is no set date at this time on when the EU will vote to adopt a final draft of the package. If approved, member states will also have a set period of time before they must comply with the new regulations.

Key Changes at a Glance

The proposed amendments offer measurable relief, but they don’t erase the need for preparedness. For logistics and sustainability teams, understanding how these changes apply in practice is essential. The real impact lies in how companies interpret and implement the updated rules—especially those managing complex, cross-border supply chains.

EU Taxonomy Regulation

The changes proposed under the Omnibus Package are designed to make taxonomy alignment more flexible and accessible, particularly for midsized businesses.

• Voluntary and Partial Alignment: Companies with annual turnover below €450 million may now report voluntarily or disclose alignment with only parts of the Taxonomy’s technical criteria.
• Simplified Templates: A reduction in the granularity of reporting, such as combining DNSH (Do No Significant Harm) disclosures and removing certain segmentation requirements.
• Exemptions and Clarifications: Companies with under 1,000 employees or under €450 million turnover may be fully exempt. The proposal also clarifies how environmental law exemptions impact taxonomy compliance.

Corporate Sustainability Reporting Directive (CSRD)

The CSRD changes represent some of the most visible relief for reporting companies.

• Postponed Deadlines: Reporting obligations for wave 2 (large companies) and wave 3 (SMEs) are postponed to 2028, instead of 2026.
• Revised ESRS Standards: The European Sustainability Reporting Standards are being streamlined to focus only on material data points.
• Voluntary Frameworks: A new option for companies outside CSRD scope to report voluntarily, using Commission-approved templates.
• Value Chain Adjustments: Companies will no longer need to obtain ESG data from suppliers with fewer than 1,000 employees unless those suppliers report voluntarily.

Corporate Sustainability Due Diligence Directive (CSDDD)

The CSDDD changes reflect a more pragmatic approach to risk management in global value chains.

• Tier 1 Focus: Due diligence obligations will focus on direct suppliers and business partners only.
• Simplified Stakeholder Definitions: The definition of “stakeholders” is narrowed to affected workers and communities.
• Removed Transition Plan Requirement: Companies are no longer obligated to publish climate mitigation transition plans.
• Changes to Enforcement: The proposal removes the EU-wide civil liability framework and softens penalties, leaving enforcement more flexible for member states.

Carbon Border Adjustment Mechanism (CBAM)

CBAM is one of the most operationally complex regulations for importers. The Omnibus proposal introduces several adjustments:

• De Minimis Threshold: Importers handling under 50 tonnes of certain CBAM-covered goods annually may be exempt.
• Flexible Certificate Rules: The required “80% coverage” rule may be relaxed to 50%, reducing upfront certificate costs.
• Postponed Payment Schedule: The deadline to begin purchasing CBAM certificates may move from the end of 2026 to February 2027.
• Third-Party Delegation: Declarants may authorize external consultants to submit CBAM filings on their behalf.

What These Changes Really Mean for Shippers

While the Omnibus Package introduces welcomed flexibility, it doesn’t eliminate the need for action. For shippers, the changes shift how, rather than whether, compliance is achieved. Understanding the nuances behind voluntary reporting, value chain scope, and emissions thresholds is now critical to maintaining regulatory alignment and building a credible decarbonization strategy through actionable carbon accounting.

Compliance Is Still Mandatory—Just Calibrated

The takeaway for shippers is clear: reporting may become easier, but the expectations haven’t gone away. 

The Omnibus Package aims to make ESG compliance less burdensome—not less critical. Core obligations under CSRD, CBAM, and the EU Taxonomy remain intact for in-scope companies. This is not deregulation—it’s recalibration.

Scope 3 Emissions Remain Central

Even with relaxed reporting frameworks, Scope 3 emissions—particularly from logistics and freight—remain in the spotlight. Regulations like CSRD and CBAM require companies to know and report on emissions generated by their suppliers and transportation partners. For supply chain and sustainability teams, this means that collecting accurate, lane-level, mode-specific emissions data is still a must. 

The released draft of the Omnibus Package indicates importers will have until February 2027 to purchase CBAM certificates, and the EU Commission already voted on April 3 to postpone CSRD compliance by two years for the majority of companies. While this delay is welcome, it gives just enough time for those companies who have not yet started building their emissions infrastructure to get in line with the updated regulations slated to come.

Greater Clarity, But Also New Complexity

The Omnibus Package introduces helpful distinctions—such as voluntary versus mandatory reporting and exemptions by company size—but this added flexibility also creates new complexity.

Understanding where your organization fits within the new thresholds, which disclosures are still required, and how third-party data will be treated now varies more than before. As a result, compliance teams will need stronger internal guidance and better data systems to navigate evolving obligations with confidence.

How Searoutes Helps Navigate the Fine Print

At Searoutes, we’re focused on helping companies prepare for a dynamic regulatory landscape by delivering tools that make carbon accounting clear, consistent, and compliant.

• CO2 API: Designed to support Scope 3 emissions tracking, this API delivers precise, service-level data for freight emissions by carrier, route, mode, and vessel—fully aligned with EU standards.
• Routing API: Plan and compare multimodal shipping routes based on carbon impact and cost. Optimize procurement strategies while staying within ESG thresholds and CBAM limits.
• Vessel API: Access real-time data on vessel emissions, fuel types, and CII (Carbon Intensity Indicator) scores to support sustainability assessments and regulatory reporting.
  

All of our tools are designed to integrate with logistics, procurement, and reporting platforms, ensuring seamless compliance and actionable insight across your operations.

Don’t Let the Omnibus Package Lead to Inaction 

The Omnibus Simplification Package makes sustainability reporting more manageable—but only for companies that are already building the right systems. Data gaps, fragmented freight visibility, and unstructured Scope 3 reporting will continue to be liabilities, especially as CBAM, CSRD, and the EU ETS expand.

Carbon data is a strategic asset for shippers, not just a compliance requirement. By prioritizing sustainability infrastructure, companies will become better positioned to build trust with regulators, partners and customers, and ultimately adapt to outperform competitors. 

Searoutes: Your Ally for a Dynamic Regulatory Environment

As the EU recalibrates its sustainability frameworks, one thing is clear: carbon data remains the currency of climate compliance. At Searoutes, we help you track emissions at the level of detail required to meet emerging standards, mitigate risk, and make better operational decisions.

Whether you’re preparing for CSRD disclosures, navigating CBAM obligations, or assessing emissions performance across carriers and routes, Searoutes is at your assistance. Register with Searoutes today to test out our app, or get in touch so a team member can exchange guidance on how to help your business navigate a dynamic regulatory environment.