Update: In February 2025, the European Commission announced the Omnibus proposals, an initiative to reduce regulatory burdens by simplifying sustainability reporting and due diligence requirements, including substantial changes to the CSRD and CSDDD. The votes on the Omnibus proposal in the European Parliament will take place later in the year, and after changes to the CSRD and CSDDD are confirmed, the Guidebook guidance on these topics will be updated.

The Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) help to reinforce each other. Both EU regulations aim to encourage businesses to adopt more climate and nature-positive business models. CSDDD sets out environmental and human rights due diligence steps that businesses must take, and which will be communicated under CSRD. While CSRD provides a framework for best practice reporting, CSDDD demands that companies actually mitigate their negative impacts on people and the planet.

Quick Guide: how to comply with CSDDD