Disclosure Requirements, Corporate Sustainability Reporting Directive (CSRD), Proposed Legislation

EU Sustainability Reporting Unpacked: Latest Developments on the Omnibus Package and ISSB Interoperability

Morrison & Foerster LLP on 7/8/2025

The Omnibus Simplification Package, launched by the European Commission in February 2025, aims to substantially reduce the compliance burden for corporate sustainability in the EU. The package focuses on amending the...more

Council of EU adopts negotiating position on omnibus sustainability package

A&O Shearman on 7/3/2025

The Council of the EU has announced it has adopted its negotiating mandate on the Omnibus I package which proposes targeted amendments to, amongst other things, the Corporate Sustainability Reporting Directive (CSRD) and the...more

The Shape of EU CSRD and CSDDD to Come? A Look at the Omnibus Negotiating Mandate Approved by the Council

Ropes & Gray LLP on 6/30/2025

After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more

The EU’s CSRD and CSDDD Compliance Playbook Is Being Rewritten (Again)

Akin Gump Strauss Hauer & Feld LLP on 6/30/2025

European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more

Omnibus - EU Council Signs Off On Its CSRD And CSDDD Negotiating Position

Jones Day on 6/26/2025

After a number of rounds of drafts, the EU Council has signed off on its position regarding the revisions to CSRD and CSDDD brought about by the Omnibus....more

Council of the European Union Agrees Mandate to Streamline CSRD and CSDDD Requirements

Proskauer - Regulatory & Compliance on 6/26/2025

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

EU Omnibus Update – Recent Developments relating to CSRD and CSDDD – “quick fix” and more

Hogan Lovells on 5/29/2025

The omnibus “stop-the-clock” directive was published in the Official Journal of the European Union on 16 April 2025 and entered into force the following day. Member States have until 31 December 2025 to transpose the...more

Disclosure Requirements › Corporate Sustainability Reporting Directive (CSRD) › Proposed Legislation