The Commission has proposed a package of measures compiled in a so-called Omnibus Directive aiming at simplifying substantial elements of the EU’s sustainability regulatory framework (see draft law).
France, the first country to transpose the Corporate Sustainability Reporting Directive (the Directive or CSRD) through Order No. 2023-1142 of 6 December 2023,Order No. 2023-1142 of 6 December 2023, ...
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