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A new joint publication with Client Earth on the Corporate Sustainability Due Diligence Directive helps EU Members states prepare for a meaningful transposition, ahead of the European Commission's expected implementation guidelines for the Directive next year.
Today, we're publishing our updated legal analysis of the Directive, jointly produced with Client Earth, focusing on our recommendations for effective transposition, from civil liability obligations to empowering supervisory authorities.
The publication focuses on the environmental and climate-related scope and obligations of both the CSDDD and the Corporate Sustainability Reporting Directive (CSRD), including their timelines for application, their due diligence obligations and climate transition plan requirement. The guidance also provides a clear picture of robust enforcement of the Directive, highlighting the critical role of administrative supervisory authorities, as well as civil liability and access to justice.
Speech by Filip Gregor at the public hearing on Reporting Obligations, held by the European Parliament's Committee on Legal Affairs on 13th May 2025
Whilst the European Parliament and the Council are in the midst of analysing and debating the Omnibus Simplification Package, we suggest our key changes for the co-legislators to implement to ensure that the CSRD is respected.
Following the European Commission’s announcement of its Omnibus Simplification Package at the end of February, both the Council and the European Parliament must now reach their own positions on the proposals, before the trilogue negotiations between all three bodies commence again.
