At the end of October, the European office of the German Bertelsmann Stiftung foundation made recommendations to ensure that the process of simplifying the European Union’s rules achieves tangible and politically acceptable results, by analysing the shortcomings observed in the ongoing simplification of the ‘CSRD’ Directive on sustainable reporting (see EUROPE B13741A11).
The foundation sets out four principles to remedy certain weaknesses, such as the vagueness of the goals pursued,...