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EU Omnibus sustainability reform and corporate due diligence in Italy
The European Commission is proposing to fundamentally reshape the regulatory framework on sustainability, and the implications reach from large multinationals down to smaller companies across their value chains.
Which elements of the Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD) are being modified? What does simplification actually mean for organizations that are already mid-implementation? And how should businesses of different sizes interpret and prepare for these changes?
Marco Lupoli, partner at A&O Shearman, examines…
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