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...
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