In November 2025, the EU Parliament adopted its position on the planned simplifications to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as part of the so-called "Omnibus" procedure. The most important proposed changes are: For the CSRD (sustainability reporting) Postponement of reporting obligations: The deadlines for reporting obligations for companies in the second and third waves have been postponed by two years. Large companies that were not previously subject to reporting requirements (originally from 2025) are now expected to report from 2028...