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EU Parliament Votes to Scale Back CSRD and CSDDD While Market Demand for Verified ESG Data Grows

Private‑sector demands now eclipse regulatory uncertainty in setting the bar for ESG disclosure.

Overview

  • Lawmakers approved a watered‑down position on the EU’s sustainability rules in a 382–249 vote, advancing a stance that would exempt many companies and ease obligations before talks with EU governments.
  • The Parliament’s approach would simplify and reduce CSRD reporting standards and bar large companies from demanding additional sustainability data from smaller suppliers.
  • Due‑diligence duties under CSDDD would shift toward direct contractors rather than full value chains, with penalties set nationally and climate‑transition planning requirements diluted.
  • The package is not final, with Parliament set to negotiate a compromise text with EU member states to determine the scope and timing of any changes.
  • Despite regulatory softening, investors, customers and trading partners are increasing requirements for third‑party‑verified sustainability data, with PwC reporting 66% of firms boosting reporting resources and vendors promoting ERP/AI tools to deliver audit‑ready metrics.