As MEPs debated the opening of negotiations with the Council on the ‘omnibus’ text simplifying the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) at their plenary session in Strasbourg on Wednesday 22 October - an opening they rejected (see EUROPE B13736A9) - the EU Fundamental Rights Agency (FRA) has published an analysis setting out the conditions necessary for an effective system.
This document - ‘A Human Rights...