"Omnibus survey 2025: Corporate Insights on the CS3D", 3 November 2025

What do companies really expect from omnibus, CS3D and due diligence ?

Companies are already taking proactive steps to implement due diligence: 77% of respondents already conducted a due diligence exercise on their value chain or own activities at least, while only 33% are subject to a national due diligence obligation.

The urgency for action is reflected in the disagreement of 74% of respondents with Omnibus proposal to extend the period for reviewing the effectiveness of due diligence from 1 year to 5 years.

Overall, Omnibus is more a source of dissatisfaction than real relief: only 19% declared themselves dissatisfied with the CSDDD in its original form while dissatisfaction explodes with Omnibus reaching 63%.