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EU Omnibus and the CSRD – Ten burning questions on the Commission’s proposals

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more

The Simplification Revolution and the Omnibus: What’s Next for EU Sustainability Reporting and Disclosure?

More competitiveness, more coherence and less administrative burden – these are key political priorities for the new European Commission (the Commission) which took office last December. One of the earliest moves under the...more

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

2017 heralds new non-financial reporting requirements across Europe

For many large companies across Europe, 2017 marks the introduction of new non-financial reporting requirements addressing issues such as human rights and corruption for financial years beginning on or after 1 January 2017....more

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