지속가능성 공시제도 개선 동향과 시사점 ：EU 옴니버스 패키지를 중심으로

[Purpose] This study examines the European Union’s (EU) major sustainability disclosure frameworks and analyzes the improvement directions of the EU’s sustainability disclosure system, with a particular focus on the Omnibus Package. [Methodology] This study employs a qualitative analysis approach, comprehensively examining the relevant EU regulations, the European Commission’s submission of the Omnibus Package, European Commission reports and press releases. [Findings] The analysis identifies the need to establish a disclosure framework that minimizes the burden on companies while ensuring effectiveness. It also suggests adopting flexible approach, developing ESG information systems and simplified standardized disclosure templates, and eliminating overlaps among sustainability disclosure regimes. [Implications] The findings contribute by offering policy alternatives that regulators can reference in designing Korea’s sustainability disclosure framework, drawing from the EU’s Omnibus Package case. In addition, by discussing the role of accounting professionals within the sustainability disclosure system, this study highlights opportunities for expanding. their involvement and, in doing so, broadens the scope of accounting research