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The reporting requirements set out under the Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD), for example, are now in question, after the European Parliament voted in favor of restricting the measures on November 13. Now, CSRD will only apply to companies with more than a thousand employees and a turnover of €50 million, while CSDDD will apply exclusively to companies also with more than a thousand employees and an annual net turnover exceeding €450 million. The deadline for member states to transpose CSDDD into national law will be extended by one year under the revised package. Following the vote, the Omnibus Simplification Package has entered negotiations at the European Council level. A final decision is expected by the end of 2025.Official This Team Sucks New York Jets Nfl Football 2025 Shirt
“Brands don’t like uncertainty. The biggest learning of the Omnibus is that a law which is validated in one day can be undone just six months after, while companies were preparing for it. So it gives a huge lack of clarity, and many brands feel they are in a complete fog,” says 2B Policy’s Carriere-Pradal. Nina Hajikhanian, Patagonia’s general manager for Europe, the Middle East and Africa (EMEA), says that, while the brand no longer falls under the scope of CSDDD or CSRD, it is pressing ahead with plans, including the publication of its first impact report on November 13. “We need to make changes, and it seems governments are too slow, and you can see the temperature dropping,” Hajikhanian says. “So, while we were really advocating for legislative change, even though we don’t fall into the grid that is required to do certain CSRD reporting, here in Europe, we decided to do what we felt was most impactful anyway.” The impact report includes the outcome of Patagonia’s first double materiality assessment, which it conducted to comply with the anticipated CSRD EU legislation before the Omnibus.
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