The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this bulletin, we explore ten key questions on the Commission’s proposals to: (i) initially postpone the dates from which CSRD reporting requirements apply (the “Postponement Proposal”); and (ii) amend the substance of the CSRD (the “Substantive Proposal”).
The Commission’s proposals are now being examined by the Parliament and the Council, who may make (potentially significant) changes before passing an agreed version of the proposals into EU law to amend the CSRD. Without prejudice to this important caveat, this bulletin explores the implications of the Commission’s proposals.
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