Home » EU: CSRD and due diligence appear set for wide-ranging unravelling EU: CSRD and due diligence appear set for wide-ranging unravelling 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. Through Antoine Piel. Published on 14 February 2025 à 11h55 - Update on 24 July 2025 à 11h16 Resources 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,… Antoine Piel CSRCSRDdue diligenceregulation Read more [NRF 2025] Under threat from customs duties, CSR is fading into the background The major retail and e-commerce trends of 2025 Ghislain Boyer, KPMG: "With CSRD, ESG will eventually hit retailers very hard" EU: members adopt a watered-down due diligence directive at the last minute