The European Parliament’s rapporteur on one of the most eagerly awaited ‘omnibus’ texts, Jörgen Warborn (EPP, Swedish), wants to go even further than the European Commission in simplifying the CSRD and CSDDD Directives governing the sustainability of companies and their due diligence. In a first draft of his report, he proposed 82 amendments, in which he attempts to further harmonise the rules of the texts in question and revise companies’ obligations with a view to scaling them...