Arthur Sauzay

1 month ago | lexology.com | Matthew Townsend |Arthur Sauzay |Axel de Backer |Ying-Peng Chin |Gauthier van Thuyne |Jochem Spaans | +6 more

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this bulletin, we explore ten key questions on the Commission’s proposals to: (i) initially postpone the dates from which CSRD reporting requirements apply (the “Postponement Proposal”); and (ii) amend the substance of the CSRD (the “Substantive Proposal”).