On Dec. 9, 2025, the Council of the EU (Council)’s Presidency and European Parliament (Parliament)’s negotiators reached a provisional agreement to simplify sustainability reporting and due diligence requirements (Provisional Agreement). The Provisional Agreement opens the way to simplifying the EU directives on corporate sustainability reporting (CSRD) and corporate sustainability due diligence (CSDDDD).
EU Omnibus Package Trilogue Agreement on EU CSRD and CSDDD