EU: Omnibus Directive clears key milestone in European Parliament European legislation Following two days of consultations organised by the European Commission, the plan to simplify the corporate sustainability reporting and due diligence directives (CSRD and CSDDD), which are to take the form of a directive to be presented on 26 February, is taking shape and could go much further than simply reducing the reporting requirements imposed on companies.
Réglementaire EU: concerns mount around Corporate Sustainability Due Diligence Directive European legislation With the European Parliament’s Legal Affairs Committee set to vote within days on the proposed omnibus directive, supporters of the Corporate Sustainability Due Diligence Directive (CSDDD) are voicing concern over a new compromise that would raise the threshold to companies with more than 5,000 employees and €1.5 billion in revenue.…
Réglementaire EU: CSRD social indicators set for major cut European legislation On 31 July 2025, the European Financial Reporting Advisory Group (EFRAG) unveiled proposals to revise mandatory reporting standards under the Corporate Sustainability Reporting Directive (CSRD). Coming after the postponement of application and raising of thresholds, this marks the third major scaling back of European companies’ social and environmental disclosure obligations.
Réglementaire EU: transparency requirements for companies regarding workers in their value chains postponed until 2027 European legislation 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,…
EU: member states agree to push ahead with deregulation of sustainability reporting and due diligence directives European legislation The omnibus directive has taken a step forward with the adoption of a common position by member states that would radically water down the Corporate Sustainability Due Diligence Directive (CSDDD), notably by raising the threshold for its application from all companies with more than 1,000 employees to those with more than 5,000 employees. The European Parliament is expected to vote on the report in mid-October.
Réglementaire EU: co-legislators refine positions on relaxing CSRD and CSDDD European legislation Almost four months after the Commission published the omnibus directive, the framework for negotiations between the European Parliament and the Council of the EU on easing the corporate sustainability reporting and due diligence directives (CSRD and CSDDD) is taking shape. The latest texts available suggest that there may be debate between the co-legislators on the thresholds for application and the scope of due diligence obligations in value chains.
Pascal Canfin: “Companies that see the value of the CSDDD and CSRD should make their voices heard” European legislation The European Parliament has embarked on its review of the fundamental revisions to the corporate sustainability reporting and due diligence directives (CSRD and CSDDD), which are set to be significantly watered down following a proposal by the European Commission, at a time when German and French leaders are pushing back against the latter directive. MEP Pascal Canfin, negotiator for the Renew Europe group, talks to mind HR about his role in this area and his consultation process with companies to inform his proposals.
Sébastien Mandron (Worldline): “If the CSRD were easy, it would be meaningless” European legislation Sébastien Mandron, administrator of the French "Collège des directeurs du développement durable" (sustainable development directors group), spoke to mind RH after the presentation of the omnibus directive, which narrows the scope of mandatory social and environmental reporting and is expected to reduce companies’ obligations. Also CSR director of the payment solutions group Worldline for nearly 11 years, he defends the maintenance of the Corporate Sustainability Reporting Directive (CSRD), which his employer implemented by publishing its first sustainability report in mid-April.
France: major social impact of agri-food imports (study) Frame of reference/standards A study published by NGOs and a think tank has shone a spotlight on the social and environmental consequences in the countries producing 13 products imported by France, including coffee, cocoa, soybeans, tomatoes and bananas. The authors believe that the European Green Deal standards could remedy this, provided they are not watered down too much by the omnibus package.
EU: Council seeks to clarify substantive changes brought about by omnibus directive European legislation According to a document released on 17 April, the Polish Presidency of the Council of the EU has already reached a compromise on the second part of the omnibus package concerning substantive changes to the corporate sustainability reporting and due diligence directives. It will also have to be adopted by the Parliament in order to be fully agreed and adopted before the end of the year.
