Omnibus procedure
Sustainability reporting and rules from the EU taxonomy are to be simplified. What does this mean for investments? The CSRD, CSDDD and the EU Taxonomy are key instruments for promoting sustainable business. They set out the key issues and define the indicators that must be reported on. However, the rules are not consistent in themselves and the scale of the indicators is too large. Companies groan under the excessive demands and consultants provide information with different focuses. So how do you deal with a reporting rule that is in...