The news. On 3 July, the European Commission approved the simplification of corporate social and environmental reporting under the CSRD directive. After a two-month period during which the Council and the Parliament can object, the delegated act reducing mandatory data points by 60% will enter into force. The text is accompanied by a delegated act for sustainability reporting for companies with fewer than 1,000 employees (voluntary sustainability standard for SMEs, or VSME), aiming to provide a
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Article authors
Antoine Piel
Section Head at Mind HR