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文章

22 四月 2025

作者:
By Khalid Azizuddin and Fiona McNally, Responsible Investor (UK)

EU: Leaked working document suggests Council of EU largely backs Omnibus revisions, but also "tables clarifications"

“EU Omnibus: Initial details emerge on member state CSRD, CSDDD asks”

The Council of the European Union has largely backed revisions of the key EU sustainable finance regulations made by the European Commission but also tabled clarifications, according to a leaked working document.

EU member states have already agreed with the Commission’s move to delay the application of the CSRD by two years and CSDDD by one year. The Commission has called upon its co-legislators to finalise the revisions “as soon as possible in 2025”…

The document shows that the Council has suggested further clarifying when companies should conduct due diligence and be held accountable for any lapses…

In the leaked document, the Council has proposed that the periodic assessments and monitoring should be required every three years rather than the Commission’s proposed five years.

It also said that plausible information should be understood as “information that objectively has a reasonable likelihood of being true, taking into account amongst other things the credibility of the source”…

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