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ARTICLE · 25 NOVEMBER 2025

European Parliament Agrees Position On Changes To CSRD And CSDDD

William Fry LLP
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The EP's position is closely aligned with the Council on key areas. Both the EP and the Council want to significantly reduce the number of companies falling within the scope of CSRD...

IrelandCorporate/Commercial Law
Barbara Kenny
Barbara Kenny
John Aherne
John Aherne
Tracy MacDevitt
Tracy MacDevitt
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On 13 November, the European Parliament (EP) adopted its negotiating position on the sustainability Omnibus package.

The EP's position is closely aligned with the Council on key areas. Both the EP and the Council want to significantly reduce the number of companies falling within the scope of CSRD and CSDDD to include only very large companies but the EP goes further on some points by raising the threshold for determining the scope of CSRD and it seeks to further reduce due diligence requirements under CSDDD.

2026 looks set to see a very high percentage of Irish, EU and non-EU companies being taken out of scope of the CSRD and CSDDD

The following are some of the key points from the EP's adopted position:

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