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a) The Omnibus project was launched by the European Commission on 26 February 2025 as a response to the Report of the former President of the European Central Bank, Mario Draghi, calling for a new plan for Europe-s sustainable prosperity and competitiveness. The Project aims at simplifying the provisions of the Corporate Sustainability Reporting Directive, the Corporate Sustainability Due Diligence Directive and the EU Taxonomy, being the legislation tool and driver to meet the sustainable development and sustaina...

The purpose of this paper is to explore how some of the leading global professional accounting bodies - the Association of Chartered Certified Accountants, the Institute of Chartered Accountants in England and Wales, the American Institute of Certified Public Accountants, the Chartered Institute of Management Accountants, and Certified Practicing Accountant Australia, respond to the recent changes in the corporate reporting in the new realm of sustainability and the growing business demand for ESG competences of a...