[et_pb_section fb_built=”1″ _builder_version=”4.24.2″ _module_preset=”default” custom_padding=”9px|||||” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row _builder_version=”4.24.2″ _module_preset=”default” custom_margin=”22px|auto||auto||” custom_padding=”1px||15px|||” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.24.2″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n
With the trilogue agreement of 9 December 2025, the EU has fundamentally revised key sustainability rules: The reporting and due diligence obligations under the CSRD and CSDDD will in future apply only to very large companies, and the complexity of the requirements has been reduced. Reactions to this decision are divided \u2013 between relief and concern.<\/strong><\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” custom_padding=”18px|||||” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n CSRD (Sustainability Reporting):<\/strong> CSDDD (Supply Chain Due Diligence):<\/strong> Value Chain Cap:<\/strong> \n On 13 November 2025, a majority of conservative and right-wing groups (EPP, ECR, PfE) in the European Parliament voted in favour of far-reaching simplifications. The final vote in plenary is scheduled for 16 December 2025 and is considered a mere formality.<\/p>\n \n Supporters see the agreement as an important step towards strengthening European competitiveness. Danish Minister for Business Morten B\u00f8dskov spoke of a \u201cgreat day for Europe\u2019s competitiveness\u201d. The simplifications in particular relieve medium-sized businesses of bureaucratic burdens and create planning security. Rapporteur J\u00f6rgen Warborn (EPP) emphasized: \u201cWe are simplifying compliance with sustainability regulations, ensuring historic cost reductions for companies and still delivering results for European citizens.\u201d<\/p>\n Critics warn of a dangerous step backwards. WWF Germany criticizes that the laws have been \u201chollowed out beyond recognition\u201d. The Supply Chain Law Initiative complains that little remains of the core elements of the CSDDD. NGOs and parts of the business community are concerned that Europe will lose its leadership role in global sustainability standards and that investors will be unsettled.<\/p>\n 1. Economic uncertainty in Europe:<\/strong> 2. International influences:<\/strong> 3. Complexity debate:<\/strong> The omnibus agreement is neither the \u201cgreat success\u201d nor the \u201ctotal disaster\u201d that it is portrayed as by various sides. It is a compromise that responds to the real challenges faced by European companies \u2013 but also entails risks.<\/p>\n Europe must now prove that relief does not mean standstill. The good news: Many companies are not waiting for political guidelines. They continue to invest in circularity, renewable energies, transparency and regenerative business models \u2013 because it makes economic sense, not just because it is required.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” custom_padding=”18px|||||” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n Sustainability as a strategic advantage does not disappear because thresholds change. Companies that take the lead today will benefit tomorrow \u2013 regardless of what Brussels decides.<\/strong><\/em><\/p>\n<\/blockquote>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||1px|||” custom_padding=”18px|||||” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]<\/p>\n Big 3: CSRD, CSDDD, and EU Taxonomy in transition<\/a><\/p>\n <\/strong><\/p>\n Sources:<\/strong><\/p>\n [\/et_pb_text][et_pb_text disabled_on=”on|on|on” _builder_version=”4.27.0″ _module_preset=”default” disabled=”on” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n Die Pl\u00e4tze sind auf maximal 20 Teilnehmer:innen begrenzt. Dies erm\u00f6glicht uns einen besseren Austausch und auch die M\u00f6glichkeit, auf alle Fragen einzugehen.<\/p>\n F\u00fcr eine bessere Planung ist die Anmeldung verbindlich. Sollte dennoch nach Anmeldung etwas dazwischenkommen und die Teilnahme nicht m\u00f6glich sein, bitten wir um eine schnellstm\u00f6gliche Absage unter a.unger@terra-institute.eu<\/a>.<\/p>\n Die Kosten f\u00fcr die zwei Hoff\u00fchrungen und Verk\u00f6stigung werden vom Projekt \u00fcbernommen. Die Fahrtkosten sowie die Organisation der Anfahrt, Abfahrt und Transport zwischen den H\u00f6fen sind von den Teilnehmer:innen selbst zu \u00fcbernehmen. Bei einem JA im Formular teilen wir die Kontaktdaten der Teilnehmer:innen, um Fahrgemeinschaften zu erm\u00f6glichen.<\/p>\n [\/et_pb_text][et_pb_text disabled_on=”on|on|on” module_id=”anmeldung” _builder_version=”4.24.2″ _module_preset=”default” disabled=”on” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n Dann schicken Sie uns doch gerne eine Nachricht mit Ihren Fragen an office@terra-institute.eu<\/a>.<\/p>\n Bei gen\u00fcgend Interessent:innen werden wir das Webinar erneut veranstalten.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.24.2″ _module_preset=”default” custom_margin=”22px|auto||auto||” custom_padding=”1px||15px|||” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”1_2″ _builder_version=”4.24.2″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_button button_url=”#anmeldung” button_text=”Zur Anmeldung” disabled_on=”on|on|on” _builder_version=”4.27.0″ _module_preset=”default” disabled=”on” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_button][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||-2px|||” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n [\/et_pb_text][et_pb_image src=”https:\/\/terra-institute.eu\/en\/wp-content\/uploads\/2023\/09\/Evelyn-Oberleiter-300×300-1.jpg” alt=”Evelyn Oberleiter” title_text=”Evelyn Oberleiter” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_image][et_pb_text disabled_on=”on|on|on” _builder_version=”4.27.0″ _module_preset=”default” disabled=”on” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n Die Pl\u00e4tze sind auf maximal 20 Teilnehmer:innen begrenzt. Dies erm\u00f6glicht uns einen besseren Austausch und auch die M\u00f6glichkeit, auf alle Fragen einzugehen.<\/p>\n F\u00fcr eine bessere Planung ist die Anmeldung verbindlich. Sollte dennoch nach Anmeldung etwas dazwischenkommen und die Teilnahme nicht m\u00f6glich sein, bitten wir um eine schnellstm\u00f6gliche Absage unter a.unger@terra-institute.eu<\/a>.<\/p>\n Die Kosten f\u00fcr die zwei Hoff\u00fchrungen und Verk\u00f6stigung werden vom Projekt \u00fcbernommen. Die Fahrtkosten sowie die Organisation der Anfahrt, Abfahrt und Transport zwischen den H\u00f6fen sind von den Teilnehmer:innen selbst zu \u00fcbernehmen. Bei einem JA im Formular teilen wir die Kontaktdaten der Teilnehmer:innen, um Fahrgemeinschaften zu erm\u00f6glichen.<\/p>\n [\/et_pb_text][et_pb_text disabled_on=”on|on|on” module_id=”anmeldung” _builder_version=”4.24.2″ _module_preset=”default” disabled=”on” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\nWhat Has Been Decided in Concrete Terms<\/h3>\n
In future, only companies with more than 1,000 employees and more than EUR 450 million in annual turnover will be subject to reporting obligations. As a result, around 90% of the companies originally envisaged will no longer be covered.<\/p>\n
The thresholds will rise to more than 5,000 employees and more than EUR 1.5 billion in turnover. This means that in the EU only around 1,300 companies will still be directly affected.<\/p>\n
SMEs are protected \u2013 companies subject to the CSRD may not request information from smaller suppliers that goes beyond the voluntary VSME standard.<\/p>\nPolitical Majorities and Positions<\/h3>\n
Two Perspectives on the Agreement<\/h3>\n
Background to the Development<\/h3>\n
Rising energy prices, inflation and global competition have increased the pressure on European companies. Parts of industry have called for a \u201cregulatory moratorium\u201d \u2013 the omnibus initiative is the response.<\/p>\n
US corporations such as Exxon have publicly criticized EU sustainability rules. The ESG backlash in the United States, with large asset managers withdrawing from climate initiatives, has also left its mark in Europe. How strong this influence was on the EU decision remains disputed.<\/p>\n
Many companies complained that the original requirements were too complex and hardly feasible in practice. The European Commission acknowledged that a better balance had to be found between simplification and ambition.<\/p>\nWhat This Means for Your Company<\/h3>\n
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The regulatory burden is reduced. Nevertheless, sustainability issues remain relevant \u2013 customers, investors, banks and business partners will continue to expect transparency and require data. We therefore recommend swift implementation of the CSME.<\/li>\n
The requirements remain in place but become more practicable.<\/li>\n
The Value Chain Cap protects against excessive data requests \u2013 a real relief in day-to-day business.<\/li>\n
Those who have already invested in ESG structures should not abandon them. Sustainability remains a competitive factor \u2013 regardless of regulatory obligations.<\/li>\n<\/ul>\nOur Conclusion: Pragmatism with a Sense of Proportion<\/h3>\n
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Deep Dive:<\/h3>\n
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Teilnehmeranzahl begrenzt!<\/h3>\n
Verbindlichkeit<\/h3>\n
Kosten und Transport<\/h3>\n
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Webinar verpasst?<\/h3>\n
Author<\/h3>\n
Teilnehmeranzahl begrenzt!<\/h3>\n
Verbindlichkeit<\/h3>\n
Kosten und Transport<\/h3>\n
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Webinar verpasst?<\/h3>\n