As the negotiations between the European Parliament and the Council of the EU (trilogue) on the ‘Corporate Sustainability Reporting Directive’ (CSRD) started on Monday 28 March, several experts on Wednesday 30 March expressed their disagreement with the European Parliament’s position at a webinar organised by Accountancy Europe and the Association of Chartered Certified Accountants (ACCA).
In fact, MEPs feel that because of their size, small and medium-sized enterprises (SMEs) should...