EU: Commission backpedals on CSRD and duty of vigilance

On February 26, the Commission presented a proposal for the Omnibus Directive, removing  80% of companies from the CSRD non-financial reporting framework and slashing obligations related to the duty of vigilance.

Through Antoine Piel, Sophie Baqué. Published on 28 February 2025 à 12h47 - Update on 24 July 2025 à 10h03

The Omnibus Directive, presented on February 26, 2025, modifies those of the CSRD and the duty of vigilance. With regard to the CSRD, the European Commission wants to retain the principle of double materiality analysis,…

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