An in-depth look at the leaked Draft Directive on corporate sustainability

Observations about the European Commission’s first “simplification omnibus package” to amend the CSRD and CSDDD.

The European Commission’s first “simplification omnibus package” to amend the Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive is expected as soon as Wednesday, February 26.

In the last few days, a purported draft amendment proposal was leaked. Numerous news articles and social media posts otherwise speculating about

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