Internationales Insolvenzrecht der Schweiz und der Vereinigten Staaten, Schweizer Studien zum internationalen Recht

Published: 10 February 1990

Insights

Insights 05.02.2026

EU Digital Omnibus package: an overview

EU Digital Omnibus package: an overview

<p>On November 19<sup>th</sup>, 2025, the European Commission presented the Digital Omnibus package<strong><strong>[1]</strong></strong>, a legislative initiative aimed at streamlining the rapidly expanding EU digital regulatory framework. The package responds to growing concerns among businesses and regulators regarding the increasing complexity, fragmentation and operational burden resulting from the cumulative application of multiple digital instruments.&nbsp;Rather than introducing an additional regulatory layer, the Digital Omnibus package seeks to recalibrate and simplify existing frameworks, in particular the General Data Protection Regulation (GDPR) and the Artificial Intelligence Act (AI Act). The Digital Omnibus package is still subject to the EU's approval processes and is expected to be finalised in the course of 2026. This L&amp;S Insight addresses the main amendments proposed to the GDPR and the AI Act.</p> <p class="MsoFootnoteText"><strong><strong>[1]</strong></strong> &nbsp;&nbsp;&nbsp; In parallel to the Digital Omnibus initiatives in the field of data protection and artificial intelligence, the European Parliament has also adopted an "Omnibus I" package in the area of sustainability and ESG regulation, introducing significant adjustments to the scope and application thresholds of the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) and the Corporate Sustainability Due Diligence Directive (CSDDD, Directive (EU) 2024/1760).</p>

Insights 08.12.2025

Simplification of the sustainability frameworks: Swiss and EU Updates

Simplification of the sustainability frameworks: Swiss and EU Updates

Legislators in Switzerland and the EU are taking significant steps to simplify their respective sustainability reporting and corporate sustainability due diligence frameworks. In the EU, the Omnibus package introduced immediate deferrals of certain deadlines and proposes substantive simplifications to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) which will also impact non-EU entities, such as Swiss companies. In parallel, the Swiss government has paused domestic sustainability reforms announcing that it will publish a proposal for an indirect counterproposal to the second responsible business initiative by end of March 2026, once the direction of EU reforms becomes clearer. In early December, SIX Swiss Exchange has suspended its voluntary sustainability reporting "opt-in" regime for issuers with effect from 1 January 2026.

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