The European Commission’s proposal, presented in February 2025, seeks to simplify ESG rules by narrowing the scope of companies covered, easing requirements such as climate transition plans, and shifting enforcement from EU-level to national authorities. The JURI proposal would have limited obligations to large companies only — those with over 1,000 employees and €450 million turnover (CSRD) and 5,000 employees and €1.5 billion turnover (CSDDD).
As no trilogue negotiations will take place yet, the file returns to the plenary session on 12–13 November 2025 for further amendments. The delay highlights political divisions over balancing regulatory simplification with strong sustainability and human rights standards, prolonging uncertainty for companies preparing for future ESG compliance.
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