Tag: ESG reporting thresholds EU
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EU Omnibus I: A Major Shift in CSRD and CSDDD Sustainability Obligations
Simplification of CSRD and CSDDD Under the EU Omnibus I Proposal On 26 February 2025, the European Commission introduced a new legislative package proposal (Omnibus I) aimed at simplifying certain regulatory frameworks, including the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). As a first step, legislation proposing the postponement…