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Artículo

26 Feb 2025

Autor:
By European Commission (Belgium)

EU: Commission adopts new Omnibus package of proposals on EU rules; incl. "far-reaching" amendments to CSRD, CSDDD & Taxonomy

“Commission simplifies rules on sustainability and EU investments, delivering over €6 billion in administrative relief”

The European Commission has adopted a new package of proposals to simplify EU rules and boost competitiveness, and unlock additional investment capacity…

The Commission has a clear target to deliver an unprecedented simplification effort, by achieving at least 25% reduction in administrative burdens…

These proposals will reduce complexity of EU requirements for all businesses…

Specifically, the main changes in the area of sustainability reporting (CSRD and EU Taxonomy) will:

  • Remove around 80% of companies from the scope of CSRD…
  • Ensure that sustainability reporting requirements on large companies do not burden smaller companies in their value chains…
  • Postpone by two years (until 2028) the reporting requirements for companies currently in the scope of CSRD…
  • Reduce the burden of the EU Taxonomy reporting obligations and limit it to the largest companies (corresponding to the scope of the CSDDD)…

The main changes in the area of sustainability due diligence will:

  • Simplify sustainability due diligence requirements so that companies in scope avoid unnecessary complexities and costs, e.g. by focusing systematic due diligence requirements on direct business partners…

The legislative proposals will now be submitted to the European Parliament and the Council for their consideration and adoption…

Parte de las siguientes historias

EU: Development & implementation of the Corporate Sustainability Reporting Directive (CSRD)

EU Corporate Sustainability Due Diligence Directive: Transposition & 'Omnibus' Updates