{"id":45104,"date":"2025-12-09T17:42:55","date_gmt":"2025-12-09T16:42:55","guid":{"rendered":"https:\/\/amec.es\/agreement-on-simplified-sustainability-reporting\/"},"modified":"2025-12-09T17:47:54","modified_gmt":"2025-12-09T16:47:54","slug":"agreement-on-simplified-sustainability-reporting","status":"publish","type":"page","link":"https:\/\/amec.es\/en\/agreement-on-simplified-sustainability-reporting\/","title":{"rendered":"Agreement on simplified sustainability reporting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"45104\" class=\"elementor elementor-45104 elementor-45092\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a4cfda5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a4cfda5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e3c16cc\" data-id=\"2e3c16cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5889583d elementor-widget elementor-widget-heading\" data-id=\"5889583d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/en\/category\/exclusive-alerts-and-trends\/\" rel=\"tag\">Exclusive alerts and trends<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-badb7fa elementor-widget elementor-widget-spacer\" data-id=\"badb7fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-669a3917 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"669a3917\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-73364ee4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73364ee4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7389f787\" data-id=\"7389f787\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30e4a722 elementor-widget elementor-widget-heading\" data-id=\"30e4a722\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Agreement on simplified sustainability reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60f850d4 elementor-widget elementor-widget-spacer\" data-id=\"60f850d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c675be8 elementor-widget elementor-widget-text-editor\" data-id=\"5c675be8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t9 de December de 2025\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6fe8b elementor-widget elementor-widget-text-editor\" data-id=\"5d6fe8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>The European Parliament has reached an agreement with EU Member States on the final text of the &#8220;Omnibus I&#8221; Directive on simplified sustainability reporting and due diligence rules for companies.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128c6d53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"128c6d53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d224a9e elementor-widget elementor-widget-text-editor\" data-id=\"5d224a9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Business scope and magnitude of regulatory change<\/strong><\/h5><p>The new thresholds leave out of the reporting and due diligence the vast majority of companies initially foreseen under CSRDD and CSDDD. Instead of companies with a turnover of 50 million or more, as proposed by the Commission, the new minimum is 450 million and more than 1,000 employees. According to the Presidency of the Council, this modification <strong>exempts more than 85% of the companies initially included<\/strong>. This represents a regulatory shift aimed at reducing administrative costs and slowing down the expansion of the mandatory ESG framework.   <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br>Deep Changes in Reporting (CSRD)<\/strong><\/h5><p>The reporting obligation will no longer be generalized but restricted to large corporations. Three key changes: <\/p><ul><li><p>The report should be <strong>more quantitative<\/strong>, which reduces the narrative interpretation and narrows the information required.<\/p><\/li><li><p><strong>Sectoral standards are no longer mandatory<\/strong> but voluntary.<\/p><\/li><li><p>Companies below the threshold can <strong>refuse to share additional information<\/strong>, preventing large groups from transferring documentary burdens to them.<\/p><\/li><\/ul><p><br>In addition, the Commission will create a <strong>digital portal with templates and guides<\/strong>, which will facilitate the standardization of documentation and will foreseeably reduce divergences between national interpretations.<\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br>Substantial reduction in due diligence (CSDDD)<\/strong><\/h5><p>Only <strong>companies with more than 5,000 employees and a turnover of more than 1.5 billion<\/strong> will be obliged to comply. The elimination of <g id=\"gid_1\">mandatory climate transition plans<\/g> means that compatibility with the Paris Agreement will not be enforced through a corporate roadmap. Liability and penalties are shifted to the national level, with potential fines of up to 3% of global turnover.  <\/p><h5><span style=\"color: #ffffff;\">_<\/span><br><strong>Political context of the agreement<\/strong><\/h5><p>The pact comes after months of business pressure and protracted negotiations. Some parliamentarians celebrate the result as a <strong>historic cost reduction for companies<\/strong> and a victory for competitiveness, while others interpret it as a <strong>weakening of the European Green Pact<\/strong>, especially the elimination of climate transition plans. <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br>Possible operational effects for European companies<\/strong><\/h5><ul><li><p>The ESG framework<strong> focuses on large players<\/strong>; large companies will continue to report, but with less sectoral complexity.<\/p><\/li><li><p>SMEs are left in a more flexible position, with less documentation burden and less traceability requirements.<\/p><\/li><li><p>The supply chain may experience <strong>less pressure on the small supplier<\/strong>, since it will be able to legally reject additional requests.<\/p><\/li><li><p>In the absence of a climate transition obligation, there may be less structural alignment with climate objectives in carbon-intensive sectors.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e51b954 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e51b954\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-625d1397\" data-id=\"625d1397\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-292dce46 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"292dce46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6a848c elementor-widget elementor-widget-heading\" data-id=\"6e6a848c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Resources<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14a50d25 elementor-widget elementor-widget-text-editor\" data-id=\"14a50d25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>EUROPEAN PARLIAMENT. Press release (9 December 2025) <\/p><p><a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251208IPR32080\/deal-on-updated-sustainability-reporting-and-due-diligence-rules\" target=\"_blank\" rel=\"noopener\">https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251208IPR32080\/deal-on-updated-sustainability-reporting-and-due-diligence-rules<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a98215f elementor-widget elementor-widget-spacer\" data-id=\"a98215f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The European Parliament has reached an agreement with EU Member States on the final text of the &#8220;Omnibus I&#8221; Directive on simplified sustainability reporting and due diligence rules for companies. Business scope and magnitude of regulatory change The new thresholds leave out of the reporting and due diligence the vast majority of companies initially foreseen [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-45104","page","type-page","status-publish","hentry","category-exclusive-alerts-and-trends"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Agreement on simplified sustainability reporting | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/en\/agreement-on-simplified-sustainability-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Agreement on simplified sustainability reporting | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"The European Parliament has reached an agreement with EU Member States on the final text of the &#8220;Omnibus I&#8221; Directive on simplified sustainability reporting and due diligence rules for companies. 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