EU: co-legislators refine positions on relaxing CSRD and CSDDD

Almost four months after the Commission published the omnibus directive, the framework for negotiations between the European Parliament and the Council of the EU on easing the corporate sustainability reporting and due diligence directives (CSRD and CSDDD) is taking shape. The latest texts available suggest that there may be debate between the co-legislators on the thresholds for application and the scope of due diligence obligations in value chains.