Sustainability now: EU reporting—What’s settled, what’s evolving

About this episode

The episode discusses the adoption of the 'Omnibus' directive by the EU and its implications for corporate sustainability reporting.

On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as well as guidance on simplified European Sustainability Reporting Standards (ESRS), sector guidance, assurance standards, and value chain reporting. This approval and other recent mil...

Topics covered

• sustainability
• EU reporting
• corporate governance
• business regulation
• reporting standards

Keywords

• Omnibus directive
• Corporate Sustainability Reporting Directive
• Corporate Sustainability Due Diligence Directive
• European Sustainability Reporting Standards
• sector guidance
• assurance standards
• value chain reporting

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