On 13th November 2025, the European Parliament adopted its revised position on the second Omnibus package affecting the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). The vote significantly adjusts the scope of companies subject to sustainability reporting and due diligence obligations, with important implications for compliance across European supply chains. These thresholds and obligations reflect the European Parliament’s position, and final rules will be subject to trilogue negotiations between the Parliament, Council, and Commission, meaning they could still be adjusted before adoption into law.
Under the new thresholds proposed by the Parliament, the CSRD would cover companies with more than 1,750 employees and €450 million in turnover, while the CSDDD would apply primarily to the largest companies with over 5,000 employees and revenues exceeding €1.5 billion. Smaller entities would largely be exempt from mandatory reporting or extensive information requests, although voluntary reporting standards are envisaged to provide a simplified framework for those outside the mandatory scope.
Notably, the European Parliament removed the obligation for companies to prepare climate transition plans under the CSDDD, leaving climate-related disclosures to the CSRD framework. Liability for non-compliance would be determined by national rules, with penalties capped at 5% of net global turnover.
For shippers and logistics providers, the revised Omnibus emphasises a risk-based approach rather than blanket due diligence throughout the supply chain. Companies would be expected to map high-risk areas and prioritise the most severe impacts, limiting requests to smaller partners unless credible, verifiable risks are identified. Contractual cascading would no longer be mandatory, although targeted assurances may still be required.
While these changes could reduce administrative burdens, the practical implications for European shippers remain uncertain. Further clarity on implementation, guidance from regulators, and alignment across member states will be critical to ensure compliance without disrupting complex logistics networks.
European Shippers’ Council continues to monitor these developments, advocating for clear and proportionate rules that allow companies to meet sustainability objectives while preserving efficiency across European supply chains.