The European Parliament and the Council of the EU reached an agreement on the night of 8 December on the weakening of the directives on corporate sustainability reporting (CSRD) and corporate sustainability due diligence (CSDDD), paving the way for the final adoption of the Omnibus Directive before the end of 2025.
The trilogue is conclusive. In the middle of the night, the Council of the EU issued a statement announcing an agreement between the Parliament and member states on the omnibus directive presented by the European Commission in February, which will result in a dilution of the CSRD and CSDDD. The compromise must now be formally validated by member state representatives on 10 December, in committee at the Parliament on 11 December and in plenary on 16 December. Compared to the hardline position ad
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Article authors
Antoine Piel
Section Head at Mind HR