Stakeholder pressure, business value and ethics could fill the obligation shortfall left by the omnibus process, suggests business professor.

Omnibus changes to sustainability due diligence directive ‘should align with the UN Guiding Principles’ to allow supply chain clarity.

The rules will cover companies with 1,000+ staff and €450m revenue, while the due diligence law will apply to even fewer organisations.

Significant scope reductions for the rules are on the cards, undermining the original intention of regulatory simplification, say observers.

Now is the time for Europe to speed up green transition, rather than slow it down through inconsistency and diluting the law.

Leaked proposed omnibus amendments would see even more companies escape the threshold for the legislation.

The current political climate makes the enforcement of EU legislation in America unlikely, suggest academics.

The French government seeks ‘indefinite postponement’ of the Corporate Sustainability Due Diligence Directive.

A further challenge emerging from the Corporate Sustainability Reporting Directive is accurate and thorough data collection, survey finds.

Workers who are wrongly classified as self-employed contractors can claim back pay in respect of unpaid annual leave going back many years when their “worker” status is established, the European Court of Justice (ECJ) has ruled.