Following two days of consultations organised by the European Commission, the plan to simplify the corporate sustainability reporting and due diligence directives (CSRD and CSDDD), which are to take the form of a directive to be presented on 26 February, is taking shape and could go much further than simply reducing the reporting requirements imposed on companies.
In November, European Commission President Ursula von der Leyen announced an omnibus directive to scale back reporting requirements without “changing the content” of the CSRD and CSDDD. A few months later, the trade unions and NGOs decided to walk out in the middle of a one-day consultation organised by Brussels to “denounce the method”, they announced at a joint press conference. The scope of the overhaul of the two major texts on corporate sustainability from the previous mandate could...
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Article authors
Antoine Piel
Section Head at Mind HR