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.
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Article authors
Antoine Piel
Section Head at Mind HR