Omnibus

On 15 April 2025, the Dutch regulator for CBAM, the Dutch Emissions Authority, communicated on its website that in 2025, there will no longer be a reporting obligation for importers who import less than 50,000 kg of CBAM goods.

On 14 April 2025, the European Council formally approved the ‘Stop-the-clock’ directive presented by the European Commission in February 2025. ‘Stop-the-clock’ concerns the postponement of mandatory sustainability reporting (CSRD) by two years.

Forced labour is a major global concern, affecting an estimated 27.6 million people in 2021, including 3.3 million children. Marginalized groups – such as women, minorities, and migrants – are often at higher risk. This means that a large part of the products used and consumed might directly connect to forced labour.

The European Parliament overwhelmingly approved the ‘stop-the-clock’ portion of the Omnibus proposal on April 3. There were 531 votes in favor, 69 against and 17 abstentions.

Last week, the European Council, which includes heads of government, backed the proposal to postpone mandatory sustainability reporting for large unlisted organisations and listed SMEs by two years (CSRD). Today, the European Parliament agreed to deal with this ‘Stop the Clock’ part of the Omnibus bill under the urgency procedure.

Understanding and managing your value chain is no longer optional but necessary. With increasing regulatory pressure, including the Corporate Sustainability Due Diligence Directive (CSDDD), companies must move from voluntary commitments to legally required action.