mind HR is looking ahead at the trends set to shape 2026. Sustainability policy remains in flux after a year of CSR rollbacks across Europe. Companies are calling for greater predictability and stable rules on reporting and due diligence, while policymakers remain split between easing standards in the name of competitiveness and defending them as a strategic asset for the European economy.
Context
In 2025, just a year after adopting the Corporate Sustainability Due Diligence Directive (CSDDD) and as the Corporate Sustainability Reporting Directive (CSRD) – which requires companies to disclose detailed environmental, social and governance data – began appearing in large groups’ annual reports, the EU shifted course. Citing the administrative burden on businesses, it raised the thresholds and narrowed the scope of both laws, leaving only 10–20% of the companies initially targeted wi
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Article authors
Antoine Piel
Section Head at Mind HR