Simplification of EU Sustainability Legislation: Omnibus Package Set to Enter into Force

After protracted negotiations and a period of uncertainty for business, critical amendments to the Corporate Sustainability Reporting Directive (“CSRD”) and Corporate Sustainability Due Diligence Directive (“CSDDD”) have been formally agreed and will enter into force on 18 March 2026. This client alert sets out who the amended directives will apply to and when, along with a summary of some of the key substantive changes.... By: King & Spalding