Now that the Commission has issued its Omnibus proposal, no one can say for certain what will precisely happen to the scope and requirements of the Corporate Sustainability Reporting Directive (CSRD) in the future.
The Omnibus proposal will be debated and voted on by the EU Parliament (EP) and the EU Council, who act as
On 16 October 2024, the French Anti-Corruption Agency (AFA)[1] published guidance intended to help entities, subject to the Corporate Reporting Sustainability Directive (CSRD)[2], report on their antibribery and corruption (ABC) compliance program.
Under the European Sustainability Reporting Standards (ESRS)[3] G1 – Business conduct