In the rapid legislative process relating to the ‘Omnibus’ simplification text on the ‘corporate sustainability reporting’ (CSRD) and ‘corporate sustainability due diligence’ (CSDDD) directives, the various amendments proposed by the EU Council and the European Parliament give rise to concerns that the scope of the initial texts will be weakened. The European Parliament’s rapporteur on the ‘Omnibus’, Jörgen Warborn (EPP, Swedish), presented his first draft report to the...