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.
While none of the European co-legislators are expected to follow the demands of the French and German leaders to scrap the CSDDD, the review of the omnibus directive could lead to even greater relaxation of sustainability requirements for companies than the European Commission’s proposal.
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Article authors
Antoine Piel
Section Head at Mind HR