European Commission Presents Omnibus I and II legislative packages
The proposals have generated a great deal of interest among companies. If the proposals are adopted, up to 80% of companies that were to be subject to sustainability reporting will be exempted from this obligation, while those companies that remain under the obligation will be given more time to comply.
Taxonomic reporting will remain an obligation for large companies only. The requirement to demonstrate sustainability due diligence in the supply chain is to be systematically targeted at direct business partners.
Moreover, it is proposed to exempt up to 90% of importers from CBAM - the carbon border offsetting mechanism.
While some fear that the proposed legislation will undermine the sustainability objectives themselves through oversimplification, others claim that it is a return to the original purpose of ESG and carbon footprint measuring as a management tool for analysing risks and opportunities.
It is important to remember that these are still only proposals that will have to be discussed by the European Parliament and the Council. In the end, the final form may differ from the proposals.
Other articles
KŠB on Legalweb: Ivo Průša, Jana Guričová and Ján Béreš on creativity, stability and innovation in KŠB
Kocián Šolc Balaštík has been featured in a recent in-depth interview published by Legalweb, with contributions from partner Ivo Průša and counsels Jana Guričová and Ján Béreš. The interview offers insight into the firm’s core values and its direction in an evolving legal market.
Digital Services Act Back in Spotlight
Do you know what Wikipedia and Pornhub have in common? That's right, both are large online platforms designated by the Commission under the Digital Services Act (along with Booking.com, Google Maps, TikTok, Zalando, WhatsApp, and others). The list of very large online platforms and very large search engines, as defined in Article 33(4) of European Regulation 2022/2065 on digital services, was published in the Official Journal of the EU on March 11, 2026.
Kateřina Štěpánková k flexinovele zákoníku práce v anketě Legalwebu
Advokátka KŠB Kateřina Štěpánková poskytla rozhovor odbornému portálu Legalweb v rámci ankety věnované zkušenostem s tzv. flexinovelou zákoníku práce. Ta přinesla od roku 2025 řadu významných změn v pracovněprávních vztazích, například úpravu běhu výpovědní doby nebo prodloužení maximální délky zkušební doby.
