Developments in Law and Policy of Energy, Commodities and Environment
On February 26, 2026, the European Union published Directive (EU) 2026/470 on the simplification of the Corporate Sustainability Due Diligence Directive (“CSDDD”) and the Corporate Sustainability Reporting Directive (“CSRD”) in its Official Journal, clearing the final step in the Omnibus I legislative process.
This blog post: (i) summarizes the substance…
Continue Reading EU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are NextAfter months of uncertainty, the outlook for key EU sustainability laws is far clearer.
On November 13, 2025, the European Parliament adopted its negotiating position on the Corporate Sustainability Reporting Directive (“CSRD”) and the Corporate Sustainability Due Diligence Directive (“CSDDD”) Omnibus simplification. This follows the European Commission’s Omnibus proposal in…
Continue Reading The CSRD/CSDDD Omnibus Endgame: Key Points for CompaniesOn June 23, 2025 the Council of the EU, which represents the 27 EU Member States, agreed on its negotiating mandate for the Corporate Sustainability Reporting Directive (“CSRD”) and Corporate Sustainability Due Diligence Directive (“CSDDD”) omnibus simplification.
This follows the European Commission’s omnibus proposal from February and is the next…
Continue Reading EU Member States Agree on CSRD/CSDDD Omnibus Negotiating Mandate