Insights

Many organisations acknowledge that identifying and addressing negative impacts in their value chain is essential, yet internal discussions often stall at the same point. Without concrete, financially grounded insights, teams can find it difficult to secure resources, prioritise efforts, or engage decision‑makers effectively.

On 13 November, the European Parliament voted to significantly reduce the obligations and scope of the Corporate Sustainability Due Diligence Directive (CSDDD) and Corporate Sustainability Reporting Directive (CSRD). This means it is likely that the European institutions will adjust the regulatory requirements for businesses in the field of sustainability. Many are left wondering what exactly is expected of them in terms of their value chain. This uncertainty causes many companies to freeze, waiting for the fog to clear.

On this page you will find the latest news about the Omnibus legislative proposal that the European Commission has published, an overview of the most important proposed changes, as well as recommendations for your sustainability strategy and reporting

The European Council officially endorsed the Corporate Sustainability Due Diligence Directive (CSDDD) on May 24, 2024. This regulation requires large companies to take responsibility for negative impacts and improve conditions for people, the environment, and nature within their supply chain starting in 2027.