How EU proposals could change the sustainability reporting landscape

In this episode of the All Things Sustainable podcast, we're unpacking new proposals to simplify sustainability reporting in Europe. 

Released in February 2025, the European Commission's Omnibus Simplification Package would drastically reduce the number of companies subject to corporate sustainability reporting requirements in a bid to slash red tape, particularly for small and medium-sized enterprises (SMEs). The proposals include measures to simplify the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy.  

If adopted, the proposals could alter the sustainability reporting landscape for companies doing business in the EU. We speak to Marc Rotter, counsel at law firm Ropes & Gray, who explains why the timeline for the legislative process remains uncertain and could last several months.  

We talk to Andreas Rasche, Professor of Business in Society at the Centre for Sustainability at Copenhagen Business School, who explains how the proposals could change investor access to data. 

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