On 10 July 2025, the Federal Ministry of Justice presented a revised draft bill for the implementation of Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive – “CSRD”) as amended by Directive (EU) 2025/794...more
Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
On 23 June 2025, the Council of the European Union (“Council”) endorsed its negotiating mandate on the European Commission’s Omnibus I proposal, which aims to streamline the Corporate Sustainability Reporting Directive ((EU)...more
On 3 April 2025, the European Parliament voted to postpone the implementation dates for corporate sustainability due diligence and reporting requirements, as the first step in the European Commission’s “Omnibus”...more