ISRB 2026/04 Sustainability reporting after Omnibus I - Key takeaways

BDO has released International Sustainability Reporting Bulletin (ISRB) 2026/04 Sustainability reporting after Omnibus I - Key takeaways, which provides an overview of sustainability reporting developments with a focus on the effects of the first Omnibus  package which was approved by the European Parliament in December 2025, with the aim of simplifying and streamlining reporting requirements of the Corporate  Sustainability Reporting Directive (CSRD), the EU Taxonomy regulation, and Corporate Sustainability  Due Diligence Directive (CSDDD) while maintaining transparency and compliance that is consistent with the European Green Deal.
 

 
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