The Corporate Sustainability Due Diligence Directive still has ‘some of the world’s largest polluting companies’ in scope, say campaigners.

Upcoming negotiations provide new opportunity, after the one lost by the EU in revising its due diligence directive, says law professor.

Although it is a major piece of legislation, campaigners say it falls short now that its scope has been extensively reduced.

Businesses that ignore AI do so at their peril—but there is peril in embracing it, too. How can boards protect themselves from cybercriminals?

The legislation is a ‘source of uncertainty’ and should be put on hold, according to the former European Central Bank president.

A letter signed by 200 high-profile organisations urges the EU to retain the 500+ employees threshold in the sustainability reporting directive.

The European Commission is working on reforms to CSRD and CSDDD but is faced with diverging demands from diverse interest groups.

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

The European Central Bank points to ‘significant’ issues with suggested plans to reduce the scope of sustainability reporting.

Clients’ preference for a Big Four firm may restrict the market and disadvantage challenger firms, finds the FRC.