"The Sustainability Omnibus is a long overdue step and at the same time an important signal that the EU recognizes the existing regulatory pressure and is making initial corrections. It will now be crucial that the announced simplifications and relief measures are consistently implemented.

However, one thing is also clear: the Sustainability Omnibus can only be the beginning of a comprehensive reduction in bureaucracy. Further steps are necessary, and the automotive industry has made concrete proposals in this regard.

The fact is: companies can only be held liable for risks over which they actually have control. It is therefore welcome that, within the framework of the Omnibus, EU-wide civil liability under EU supply chain law is not being pursued further and due diligence obligations remain limited to direct business relationships.

On the positive side, the Omnibus initiates a streamlining and simplification of the CSRD and CSDDD regulations. Crucially, the consistent implementation of the announced harmonization of data points is now essential. Sustainability reporting, the EU supply chain law, and the taxonomy currently generate thousands of data points, some of which are redundant—these reporting obligations urgently need to be simplified and consolidated."