On Wednesday, 4 June, EU Member States will discuss a third draft compromise proposed by the Polish Presidency of the Council of the EU on the ‘omnibus’ text that simplifies the CSDDD and the CSRD—directives on corporate sustainability reporting and due diligence. The EU27 were asked to provide precise policy guidelines on this text some time in May. However, several key elements of the directive remain undecided.
In its latest compromise—a copy of which Agence Europe...