The CSRD and CS3D are two pillars of the European Green Deal, aimed at integrating sustainability issues into corporate governance and promoting a more equitable and sustainable economy.
This workshop will focus on the way of elaborating the reporting required by these two new regulations. For the CSRD, the first sustainability reports have been issued by companies of the “wave 1” and can give some feedback on best practices. For the CS3D, the obligation of reporting will come into force in 2027, after the adoption of the regulation in July 2024, with a progressive implementation such as for the CSRD.
On February 26, 2025, the European Commission published its proposed Omnibus legislation that aims to significantly reduce the sustainability reporting and due diligence requirements. The workshop will also address the consequences of these developments, if they are confirmed.
