The omnibus directive, which is intended to lighten the regulatory burden on companies introduced by the European legislative package on sustainability, is causing controversy both at political level and among private players. Doubts persist about the content of the text due to be presented on 26 February.
With just over a month to go before the presentation of the omnibus directive, which is intended to amend the directives on corporate sustainability reporting and due diligence (CSRD and CSDDD), as well as the taxonomy regulation, there is still uncertainty over the content of the text. The conservative European People’s Party, the largest group in the European Parliament, is calling for the number of reporting standards required by the CSRD to be reduced by 50%, for application to be limited t
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Article authors
Antoine Piel
Section Head at Mind HR