Compliance Perspectives: Rolling Out New Compliance Initiatives
As discussed in a previous article, the European Union is seeking to "bring competitiveness and climate goals together," and therefore launched a reform package—the Omnibus package—regarding sustainability reporting and...more
The proposals are part of the broader “omnibus” initiative and would postpone due diligence obligations and introduce a “small mid-cap” category for in-scope companies....more
On 16 April 2025, the so-called 'Stop the Clock' Directive was published. It postpones the application dates of certain provisions contained in the Corporate Sustainability Reporting Directive ('CSRD') and the Corporate...more
The Corporate Sustainability Reporting Directive expands the existing sustainability reporting requirements and brings more companies under its scope. On 21 June 2022, the European Parliament and European Council reached...more