EU: transparency requirements for companies regarding workers in their value chains postponed until 2027

Although the directive postponing the Corporate Sustainability Reporting Directive (CSRD) for companies with fewer than 500 employees was passed in April, the initial provisions of the text still apply to larger companies. On 11 July, the European Commission published a text amending the delegated act, which lists the indicators to be published by companies. The transitional provisions, which previously applied to companies with fewer than 750 employees, have been extended to all companies...