With the omnibus directive to simplify the EU corporate sustainability reporting and due diligence directives (CSRD and CSDDD) expected on 26 February, though this could be postponed, member states are clashing over the content of the text. While France and Germany are arguing for a radical rethink, the Spanish and Danish governments have adopted an official position aimed at preserving the ambition of companies' social and environmental obligations.
In a letter sent to the European Commission, the Spanish and Danish governments, without calling into question the principle of the omnibus directive simplifying the European regulatory framework on sustainability, call for its ambition to be preserved. “We would like to emphasise the importance of addressing the implementation and simplification exercise without compromising our ambition in key European values and in regulatory stability and predictability,” the Spanish government writes.
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Article authors
Antoine Piel
Section Head at Mind HR