The rejection of the Omnibus I package by the European Parliament has temporarily stalled the EU’s push to simplify its key ESG (Environmental, Social, and Governance) reporting rules, including the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). This delay creates uncertainty but offers a crucial window for maritime companies to solidify their preparations.
The Omnibus I Setback and CSRD Delay
The Omnibus I legislative proposal aimed to reduce administrative burden and increase competitiveness by:
- Raising CSRD Thresholds: The proposal intended to limit the full scope of reporting to only the largest companies, potentially those with over 1,000 employees.
- Deferring Deadlines: It sought to postpone implementation for new reporting obligations.
- Reducing Value-Chain Reporting: It proposed streamlining requirements for collecting data across the value chain.
- Introducing Voluntary Standards: It included a Voluntary SME Standard (VSME) for small and medium-sized enterprises.
The rejection of the compromise position by MEPs has halted the simplification agenda, with a new vote scheduled for November 13, 2025. This compounds existing delays, as the Council had already introduced a “Stop-the-Clock” provision in April 2025, postponing CSRD implementation by two years for companies yet to begin reporting, and the CSDDD’s application by one year for the largest entities.
Implications for Maritime Companies
The maritime industry—including major shipping lines, logistics operators, and port authorities—is one of the most heavily impacted sectors under the CSRD.
| CSRD Requirements for Maritime Sector | Scope |
| Environmental | Carbon emissions (including Scope 3 from logistics and freight transport), pollution prevention, and marine ecosystem protection initiatives. |
| Social & Governance | Employee welfare, diversity, and human rights practices across the value chain. |
| Accountability | Disclosures must be independently audited and submitted in a digital format for credibility and comparability. |
Turning the Delay into an Opportunity
Maritime companies are advised to use this temporary reprieve strategically to strengthen their internal governance and operational efficiency:
- Strengthen Data Systems: Establish robust ESG data systems and governance frameworks to accurately track and manage key metrics, including hard-to-measure Scope 3 emissions.
- Refine Supply Chain Assessment: Proactively assess and refine supply chain practices for both environmental and social impacts as mandated by the CSDDD.
- Prepare for Assurance: Engage auditors early to prepare for the mandatory independent assurance requirements, ensuring data credibility.
- Invest in Decarbonization: Use the time to invest in clean technologies, adopt energy-efficient vessels, and explore and pilot alternative fuels like green ammonia and methanol, aligning with the EU Green Deal and the Paris Agreement’s 1.5°C target.
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Source: Safety4sea
