Archive

EFRAG to simplify ESRS by end of October

Under revised European Commission mandate which also calls for more clarity on double materiality

Council calls on EU bodies to approve 'stop-the-clock' omnibus proposal by June

French Senate proposes four-year CSRD delay

For second, third and fourth waves companies

Implications of overhauling CSRD assurance

Omnibus package proposals could reduce investor confidence in sustainability information and lead to fragmentation in standards for assurance engagements

EPP faces political dilemma on omnibus

Right-leaning parties call for further deregulation, whilst left criticises the scale and timeline of the Commission's simplification proposals

How fast is an EU fast track?

The c's proposal to postpone the entry into application of reporting requirements for wave 2 and wave 3 companies by two years could go immediately to the European Parliament Plenary and could be approved by the Parliament and Council as early as April 2025, EU gossips told Corporate Disclosures.

Standard setting bodies react to European Commission's omnibus proposal

The Omnibus arrives

European Commission sets out proposals to amend corporate sustainability reporting and due diligence requirements

Ropes & Gray: Leaked 'Omnibus' proposal for streamlining EU sustainability regulations

Spain sets out position on simplifying EU sustainability regulations