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This analysis examines the impact of evidence-based policymaking on the legitimacy of EU directives, highlighting departures in the Omnibus I proposal.
The legitimacy of EU legislation increasingly depends on the quality of the processes through which it is made. The Better Regulation agenda was designed to ensure that legislative choices are substantiated, transparent and accountable through evidence-based policymaking, consultations and impact assessments (IAs). Drawing on Schmidt and Wood’s concept of throughput legitimacy, this article examines whether those standards were met in the development of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D), and how the Omnibus I proposal relates to that process. Through document analysis of consultation feedback, IAs and Regulatory Scrutiny Board (RSB) opinions, this article reconstructs the legislative procedures for CSRD and CS3D and evaluates the extent to which stakeholder input was accounted for. The analysis shows that concerns raised – consistently and with increasing frequency – by business associations, companies and NGOs were not substantively addressed in the IAs. The RSB flagged shortcomings in the evidence base for both directives, issuing a negative opinion for CS3D, yet the Commission proceeded with limited explanation. The article then examines the Omnibus I proposal, which invoked urgency to bypass the Better Regulation Guidelines, including the IA and stakeholder consultation. The argumentation directly contradicts the assumptions underpinning CSRD and CS3D, yet no substantive explanation is offered. The article argues that this represents a departure from evidence-based policymaking and raises fundamental questions about the legitimacy of EU legislation. It concludes that evidence-based criteria for invoking urgency, anchored in the Interinstitutional Agreement on Better Law-Making, and greater transparency in the motivation of policy choices, are essential to safeguard the continued legitimacy of European lawmaking.
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Jeroen Koomans (2026) studied this question.
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