Key Updates in EU Sustainability Directives: CSDDD and CSRD

The European Commission has recently proposed amendments to the Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD). These revisions aim to reduce regulatory burdens on companies while maintaining the objectives of the Green Deal.

For a deeper understanding of these updates and their impact on your organisation, we recommend reviewing the factsheets provided by European Confederation of Institutes of Internal Auditing.

Corporate Sustainability Due Diligence Directive (CSDDD)

On 26 February 2025, the European Commission introduced proposed changes to the CSDDD. These modifications seek to ease administrative requirements for businesses while upholding core sustainability and due diligence principles. 

Read more: ECIIA - Key Updates to the CSDDD

Corporate Sustainability Reporting Directive (CSRD)

The European Commission has also introduced significant amendments to the CSRD through the Omnibus proposals. These changes affect reporting requirements, materiality assessments, and assurance levels, helping organisations navigate this evolving regulatory landscape.

Read more: ECIIA - Key Updates on CSRD Changes