The influence of the EU Omnibus discussion on corporate compliance

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Abstact

The European Union’s (EU) ongoing debate on the Omnibus Package represents a recalibration of sustainability-related corporate governance and reporting regulation. While the initiative aims to simplify and partially delay existing requirements under the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy, it simultaneously creates significant legal and operational uncertainty for companies. This study analyses the implications of the EU Omnibus discussion for corporate compliance functions. It argues that regulatory uncertainty increases, rather than reduces, the strategic importance of compliance. Companies must remain compliant with current obligations while preparing for multiple possible regulatory outcomes regarding scope, timing, and enforcement. As a result, compliance systems need to become more flexible, scenario-based, and data-driven. The research discusses the effects on governance structures, sustainability reporting, due diligence obligations, and liability exposure. It concludes that organisations which proactively adapt their compliance and governance frameworks during this transition will be better positioned to manage future regulatory demands and maintain stakeholder trust.

Keywords: Compliance, Corporate Governance, CSRD, Sustainability

JEL Classification: K22, M14, G38

Received: 21.11.2025
Accepted: 24.11.2025

How to cite: Ulrich, P. (2026). The influence of the EU Omnibus discussion on corporate compliance. In A. Celentano, A. Kostyuk, S. Dell’Atti, & G. Giovando (Eds.), Corporate governance: Multidisciplinary research (pp. 73–79). Virtus Interpress. https://doi.org/10.22495/cgmrp14