Reporting obligations • Table.Briefings

April 24th, 2026

Biodiversity: No global reporting standard

The International Sustainable Standards Board aims to spare companies further “disruptions” and is taking a voluntary approach to nature-related reporting.

By Marc Winkelmann

News | Sustainability reporting

December 17th, 2025

Sustainability omnibus: Parliament confirms trilogue compromise

The EU Parliament waves through the omnibus compromise. Besides lowering the scope of application of the CSRD and CSDDD, central obligations have also been removed. SMEs are to be relieved by new protection mechanisms.

By Ferdinand Fröhlich

News | Sustainability reporting

October 15th, 2025

Sustainability omnibus: four topics in the focus of the trilogue negotiations

Next week, the EU Parliament will vote on the sustainability omnibus. The trialogue that will begin immediately afterwards could be concluded as early as the beginning of December

By Ferdinand Fröhlich, Marc Winkelmann and Lukas Knigge

Opinion | CSDDD

September 24th, 2025

European Supply Chain Directive: "An indispensable trump card"

The politicians Bärbel Kofler and Dominique Potier and the trade unionist Isabelle Schömann are among the pioneers of supply chain laws in Germany, France and the EU. For them, CSDDD creates the necessary legal framework for fair and equitable competition for companies.

By Bärbel Kofler, Isabelle Schömann and Dominique Potier

René Repasi am Rednerpult im Straßburger EU-Parlament

Feature | Reducing bureaucracy

September 12th, 2025

EU omnibus to cut red tape: Dispute snarls Parliament negotiations

Little time left: The EU's first omnibus bill to cut bureaucratic red tape should be finalized by the end of the year. However, rifts over the supply chain directive and sustainability reporting are deep, and negotiations are sluggish.

By Lukas Knigge