Where are the EU's sustainability reporting regulations going in 2025?

Where are the EU’s sustainability reporting regulationsheading in 2025? In this episode of Clarity, Natalie Runyon speaks with AndreasRasche, Professor and Associate Dean at Copenhagen Business School, about theEuropean Commission’s proposed omnibus simplification package and what it couldmean for sustainability reporting across Europe. The discussion focuses onproposed changes to key regulations, including the Corporate SustainabilityReporting Directive (CSRD) and the Corporate Sustainability Due DiligenceDirective (CSDDD), with particular attention to revised reporting thresholds,implementation delays, due diligence requirements, and the impact these changescould have on the number of companies required to report.

The conversation also explores the debate surrounding theproposal. Supporters argue that the changes could reduce reporting complexityand compliance burdens, while critics warn that scaling back requirements maycreate data gaps and undermine sustainability goals. For companies that havealready invested significant time and resources preparing for compliance,Andreas Rasche emphasizes the importance of focusing on the broader value ofsustainability reporting—not just regulatory compliance, but also improveddecision-making, stakeholder transparency, and long-term business strategy.

3 reasons to listen

1. Understand the key proposed changes to EUsustainability regulations, including potential impacts on CSRD reportingrequirements, due diligence obligations, and implementation timelines.

2. Hear both sides of the omnibus debate, includingarguments around compliance costs, competitiveness, reporting burdens, dataneeds, and sustainability goals.

3. Gain practical guidance for companies alreadypreparing for compliance, including how to navigate uncertainty and continueusing sustainability data to support business strategy and decision-making.

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Get up to speed on the key sustainability reporting changes businesses need to watch.