EMPL against CSRD & CSDDD reductions

The EU Committee on Employment and Social Affairs (EMPL) rejects simplifications to the CSRD and CSDDD and calls for the existing thresholds for company size to be retained and for almost all proposed changes to be cancelled.

As Forbes reports, there is resistance in the EU Parliament to the "omnibus simplification package", which is intended to weaken key provisions of the CSRD (sustainability reporting) and CSDDD (due diligence obligations in supply chains) (trade-e-bility reported: Bureaucracy cutback coming?). The Committee on Employment and Social Affairs (EMPL) clearly rejects such changes in a draft opinion.

Rapporteur Li Andersson criticises the Commission's plans as dangerous, as they could jeopardise legal certainty, disadvantage those affected and undermine high-quality sustainability data under the pretext of reducing bureaucracy. EMPL demands:

  • Retention of the previous thresholds for company size,
  • Deletion of almost all proposed amendments in order to leave the original directives untouched,
  • More support for SMEs instead of indirectly burdening them (e.g. through targeted training, financial assistance, access to capacities), and
  • Clear rejection of blanket deregulation under the "guise" of simplification.

The draft EMPL will be forwarded to the lead legal committee (JURI). The final vote in Parliament is scheduled for 13 October 2025, followed by trilogue negotiations until December.

Questions about CSRD and CSDDD? The trade-e-bility consulting team will be happy to help you via +49/40/750687-300 or send us an e-mail.

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