IDEAS home Printed from https://ideas.repec.org/a/alq/rufejo/rfej_2026_02_82-94.html

The Evolution of ESG Regulation in the European Union and the Omnibus I Directive

Author

Listed:
  • Maria Andreevna MITKINA

    (Ministry of Economic Development of the Russian Federation, Moscow, Russia)

Abstract

In recent years, the European Union (EU) has made eff orts to tighten its ESG requirements within the framework of the European Green Deal, moving gradually from broad declarative statements to legally binding corporate obligations. However, under pressure from its own business community—despite its ambitions to maintain leadership in ESG policy—the EU has eased certain requirements under key legislative acts, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD) and the Carbon Border Adjustment Mechanism (CBAM). The EU-agreed amendments to these regulations are known as the Omnibus I Directive. This article examines the multi-stage negotiations and approval process and analyzes the agreed ESG regulatory adjustments.

Suggested Citation

  • Maria Andreevna MITKINA, 2026. "The Evolution of ESG Regulation in the European Union and the Omnibus I Directive," Russian Foreign Economic Journal, Russian Foreign Trade Academy Ministry of economic development of the Russian Federation, issue 02, pages 82-94, April.
    • Handle: RePEc:alq:rufejo:rfej_2026_02_82-94
    DOI: 10.64545/2072-8042-2026-2-82-94
    as

    Download full text from publisher

    File URL: http://repec.vavt.ru/RePEc/alq/rufejo/rfej_2026_02_82-94.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.64545/2072-8042-2026-2-82-94?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alq:rufejo:rfej_2026_02_82-94. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Irina Katolik (email available below). General contact details of provider: https://edirc.repec.org/data/vavtmru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.