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06 March 2025 / Quick Take
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Copy LinkThe EU has long been a pillar of regulatory consistency, especially in environmental, social & governance (ESG) issues and sustainability. But for the first time in years, businesses are grappling with growing uncertainty.
At a recent ESG Center Briefing by The Conference Board, 4 out of 5 EU executives polled flagged regulatory uncertainty as their top immediate concern. Much of this stems from the proposed Omnibus directive and the way ahead.
The proposed directive, released by the EU Commission on February 26, 2025, intends mainly to simplify, harmonize, and rationalize the currently existing extensive requirements for sustainability reporting and sustainability due diligence under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), respectively. While the proposal does go some way toward simplifying regulations for many companies, many questions still remain.
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