The Governance and Accountability Institute (G&A) has published a brief on the revisions to the EU’s Corporate Sustainability Reporting Directive (CSDDD) and Corporate Sustainability Due Diligence Directive (CSDDD) under the Omnibus I package.
The brief compares the updated CSRD and CSDDD requirements against the original versions of the texts. It also highlights the most consequential changes to thresholds and deadlines, and the impacts of the revisions on companies’ sustainability practices.
Companies:Governance and Accountability Institute