His practice focuses on corporate law, M&A transactions, and gaming law.
Petra Felzmann and Anna-Maria Heil: CSDDD and CSRD – Quo Vadis?
04 March 2026
In the current issue of ecolex – the business law journal published by Manz – Petra Felzman and Anna-Maria Heil examine the European Commission’s Omnibus Initiative on sustainability in their article “CSDDD and CSRD – quo vadis?”
The initiative introduces substantive amendments to two key EU legal acts in particular: the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).
The article provides a concise overview of the current status of the CSRD and CSDDD as well as the key amendment proposals put forward by the European Commission, the Council and the European Parliament in the context of the Omnibus Initiative.
