Omnibus

At the end of December 2025, China published a first national climate reporting standard for companies. The Corporate Sustainable Disclosure Standard Climate Standard was developed by the Ministry...

On October 22, MEPs rejected by a narrow majority the negotiating mandate that would have allowed trilogue negotiations to begin on the omnibus directive watering down the CSRD and duty of care...

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...

In mid-April, the EU Council reshuffled the deck on the implementation of extra-financial reporting and the duty of care. A major postponement was agreed and a compromise on substantive changes to...