ERM：2025年欧盟统括政策警告就公司如何为即将发生的变化做好准备提出建议报告（英文版）

In February 2025, the European Commission introduced the EU Omnibus, its proposal to overhaul existing European sustainability regulations. The principal regulations the EU Omnibus aims to simplify and streamline are the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), the EU Taxonomy, and the Carbon Border Adjustment Mechanism (CBAM).