The European Parliament has adopted its negotiating position on the Commission’s Omnibus I proposal amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). According to the Parliament’s press communications, the approach endorsed by MEPs narrows scope, shifts due diligence towards a risk‑based model and removes mandatory transition plan obligations.
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Parliament Adopts Negotiating Position on Omnibus Amendments to CSRD and CSDDD
