EU: Spain and Denmark against extensive unpicking of corporate sustainability reporting and due diligence directives

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.

By Antoine Piel. Published on 18 February 2025 à 17h09 - Update on 19 February 2025 à 14h52

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,”…

Antoine Piel

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