On June 23, European Member States adopted a common position on the Omnibus directive. This follows the Commission’s postponement of CSRD and duty of care in April 2025. With agreement between French and German leaders, it confirms significant deregulation. The European Parliament is expected to vote on the report in mid-October.
To remember : Regarding the duty of care, the Omnibus directive would now only apply to companies with more than 5,000 employees (instead of 1,000 previously) and...