Highlights - ENVI Members Vote on Corporate Sustainability Reporting and Due Diligence Rules - Committee on the Environment, Public Health and Food Safety
On 15 July 2025, ENVI Members will vote on their opinion regarding the Commission’s proposal to amend the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), and taxonomy provisions as part of the Omnibus I simplification package
The Commission's proposal, adopted on 26 February 2025 under the Omnibus I package, aims to streamline the Accounting, Audit, CSRD, and CSDDD Directives, along with taxonomy-related provisions. The lead responsibility lies with the Legal Affairs Committee (JURI), while the ENVI Committee provides its opinion. 473 amendments were tabled to the Commission proposal. Five compromise amendments were tabled covering among others: the narrowing of the CSRD scope to companies with over 1750 employees and €450M turnover; excluding small partners from value chain reporting; limiting climate transition plan requirements to large companies; and aligning taxonomy reporting strictly with CSRD scope by deleting optional taxonomy disclosures. Following the ENVI vote, the JURI vote is scheduled for 13 October, followed by a plenary vote later that month.
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