After two days of consultations organised by the Commission, the plan to simplify the CSRD and the due diligence is becoming clearer. If confirmed, 85% of companies will no longer be subject to the CSRD.
In view of February 26, the date on which the omnibus directive is to be presented by the Commission, a consultation was held on February 6 and 7. The objective of the directive, announced by Ursula von der Leyen in November, is to simplify the CSRD and the duty of vigilance.
According to information obtained by Responsible Investor, the Commission intends to reopen the text of the CSRD at level 1, i.e.
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