After three sessions of interinstitutional negotiations (trilogues), the Council of the European Union and the European Parliament have not yet found common ground on the Corporate Sustainability Reporting Directive (CSRD) (see EUROPE B12940A29).
“The positions are a bit further apart than expected”, said a source contacted by EUROPE on Wednesday 25 May.
Six points are at the heart of the discussions: - the separation of financial and non-financial auditing; - non-European companies; -...