Petra Felzmann and Anna-Maria Heil: Changes to the CSDDD and CSRD under Omnibus

In the latest issue of Nachhaltigkeitsrecht (NR) – Zeitschrift für das Recht der nachhaltigen Entwicklung, published by Verlag Österreich, Petra Felzmann and Anna-Maria Heil examine the key changes to the Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD) introduced by the Omnibus I Directive.

The article focuses in particular on the narrowing of the scope of application, the design of reporting and due diligence obligations, and potential liability risks under the CSDDD. The authors also address the implementation of the CSRD in Austria through the Sustainability Reporting Act (Nachhaltigkeitsberichtsgesetz – NaBeG).

The full article is available via Lexis 360 >>