{"id":23476,"date":"2025-06-04T17:48:05","date_gmt":"2025-06-04T15:48:05","guid":{"rendered":"https:\/\/www.teynier.fr\/?p=23476"},"modified":"2025-06-04T17:49:29","modified_gmt":"2025-06-04T15:49:29","slug":"duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd","status":"publish","type":"post","link":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/","title":{"rendered":"Duty of care: the impact of the proposed Omnibus Directive on the CSRD"},"content":{"rendered":"<p>The European Commission has issued a legislative proposal aimed at simplifying the implementation of the Corporate Sustainability Reporting Directive (CSRD) and making it more accessible, with a view to promoting competitiveness.<\/p>\n<p>At this stage, the Commission has made the following recommendations:<\/p>\n<ul>\n<li>The deadline for transposition by Member States would be postponed by one year to July 26, 2027, and its application to large companies (more than 5,000 employees and $1.5 billion in revenue) to July 2028.<\/li>\n<li>The obligation to assess the negative impacts of the business would be limited, with some exceptions, to direct partners.<\/li>\n<li>The obligation to terminate commercial relations in the event of negative impacts would be removed. Companies would be encouraged to opt for temporary suspension instead.<\/li>\n<li>The frequency of the required assessments would be reduced from once a year to once every five years.<\/li>\n<li>A cap would be introduced on the information that a large group can require from its SME or mid-cap partners (fewer than 500 employees), in line with the CSRD&#8217;s \u201cvalue chain cap.\u201d<\/li>\n<li>The provisions on a harmonized civil liability regime would be removed.<\/li>\n<\/ul>\n<p>These proposed amendments would make the CSRD more flexible by easing obligations in the area of sustainability reporting.<\/p>\n<p><a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_25_614\">Commission simplifies rules on sustainability and EU investments, delivering over \u20ac6 billion in administrative relief<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Commission has issued a legislative proposal aimed at simplifying the implementation of the Corporate Sustainability Reporting Directive (CSRD) and making it more accessible, with a view to promoting competitiveness. At this stage, the Commission has made the following recommendations: The deadline for transposition by Member States would be postponed by one year to [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-23476","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Duty of care: the impact of the proposed Omnibus Directive on the CSRD - TEYNIER PIC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Duty of care: the impact of the proposed Omnibus Directive on the CSRD - TEYNIER PIC\" \/>\n<meta property=\"og:description\" content=\"The European Commission has issued a legislative proposal aimed at simplifying the implementation of the Corporate Sustainability Reporting Directive (CSRD) and making it more accessible, with a view to promoting competitiveness. At this stage, the Commission has made the following recommendations: The deadline for transposition by Member States would be postponed by one year to [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"TEYNIER PIC\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-04T15:48:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-04T15:49:29+00:00\" \/>\n<meta name=\"author\" content=\"St\u00e9phanie Shafie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"St\u00e9phanie Shafie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\"},\"author\":{\"name\":\"St\u00e9phanie Shafie\",\"@id\":\"https:\/\/www.teynier.fr\/#\/schema\/person\/eee6f6ee2ab143a940c3ef7c6034560a\"},\"headline\":\"Duty of care: the impact of the proposed Omnibus Directive on the CSRD\",\"datePublished\":\"2025-06-04T15:48:05+00:00\",\"dateModified\":\"2025-06-04T15:49:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\"},\"wordCount\":221,\"publisher\":{\"@id\":\"https:\/\/www.teynier.fr\/#organization\"},\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\",\"url\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\",\"name\":\"Duty of care: the impact of the proposed Omnibus Directive on the CSRD - TEYNIER PIC\",\"isPartOf\":{\"@id\":\"https:\/\/www.teynier.fr\/#website\"},\"datePublished\":\"2025-06-04T15:48:05+00:00\",\"dateModified\":\"2025-06-04T15:49:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.teynier.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Duty of care: the impact of the proposed Omnibus Directive on the CSRD\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.teynier.fr\/#website\",\"url\":\"https:\/\/www.teynier.fr\/\",\"name\":\"TEYNIER PIC\",\"description\":\"Dispute Resolution Boutique\",\"publisher\":{\"@id\":\"https:\/\/www.teynier.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.teynier.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.teynier.fr\/#organization\",\"name\":\"TEYNIER PIC\",\"url\":\"https:\/\/www.teynier.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.teynier.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.teynier.fr\/wp-content\/uploads\/2022\/06\/teynier-pic.png\",\"contentUrl\":\"https:\/\/www.teynier.fr\/wp-content\/uploads\/2022\/06\/teynier-pic.png\",\"width\":500,\"height\":120,\"caption\":\"TEYNIER PIC\"},\"image\":{\"@id\":\"https:\/\/www.teynier.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/teynier-pic\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.teynier.fr\/#\/schema\/person\/eee6f6ee2ab143a940c3ef7c6034560a\",\"name\":\"St\u00e9phanie Shafie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.teynier.fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/32185f96a67026e71fc069420443c81911f6f893c2aba8d9b9f7088a72acf70e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/32185f96a67026e71fc069420443c81911f6f893c2aba8d9b9f7088a72acf70e?s=96&d=mm&r=g\",\"caption\":\"St\u00e9phanie Shafie\"},\"sameAs\":[\"http:\/\/teynier.fr\"],\"url\":\"https:\/\/www.teynier.fr\/en\/author\/teynier-pic\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Duty of care: the impact of the proposed Omnibus Directive on the CSRD - TEYNIER PIC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/","og_locale":"en_US","og_type":"article","og_title":"Duty of care: the impact of the proposed Omnibus Directive on the CSRD - TEYNIER PIC","og_description":"The European Commission has issued a legislative proposal aimed at simplifying the implementation of the Corporate Sustainability Reporting Directive (CSRD) and making it more accessible, with a view to promoting competitiveness. At this stage, the Commission has made the following recommendations: The deadline for transposition by Member States would be postponed by one year to [&hellip;]","og_url":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/","og_site_name":"TEYNIER PIC","article_published_time":"2025-06-04T15:48:05+00:00","article_modified_time":"2025-06-04T15:49:29+00:00","author":"St\u00e9phanie Shafie","twitter_card":"summary_large_image","twitter_misc":{"Written by":"St\u00e9phanie Shafie","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/#article","isPartOf":{"@id":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/"},"author":{"name":"St\u00e9phanie Shafie","@id":"https:\/\/www.teynier.fr\/#\/schema\/person\/eee6f6ee2ab143a940c3ef7c6034560a"},"headline":"Duty of care: the impact of the proposed Omnibus Directive on the CSRD","datePublished":"2025-06-04T15:48:05+00:00","dateModified":"2025-06-04T15:49:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/"},"wordCount":221,"publisher":{"@id":"https:\/\/www.teynier.fr\/#organization"},"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/","url":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/","name":"Duty of care: the impact of the proposed Omnibus Directive on the CSRD - TEYNIER PIC","isPartOf":{"@id":"https:\/\/www.teynier.fr\/#website"},"datePublished":"2025-06-04T15:48:05+00:00","dateModified":"2025-06-04T15:49:29+00:00","breadcrumb":{"@id":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.teynier.fr\/en\/duty-of-care-the-impact-of-the-proposed-omnibus-directive-on-the-csrd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.teynier.fr\/"},{"@type":"ListItem","position":2,"name":"Duty of care: the impact of the proposed Omnibus Directive on the CSRD"}]},{"@type":"WebSite","@id":"https:\/\/www.teynier.fr\/#website","url":"https:\/\/www.teynier.fr\/","name":"TEYNIER PIC","description":"Dispute Resolution Boutique","publisher":{"@id":"https:\/\/www.teynier.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.teynier.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.teynier.fr\/#organization","name":"TEYNIER PIC","url":"https:\/\/www.teynier.fr\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.teynier.fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.teynier.fr\/wp-content\/uploads\/2022\/06\/teynier-pic.png","contentUrl":"https:\/\/www.teynier.fr\/wp-content\/uploads\/2022\/06\/teynier-pic.png","width":500,"height":120,"caption":"TEYNIER PIC"},"image":{"@id":"https:\/\/www.teynier.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/teynier-pic\/"]},{"@type":"Person","@id":"https:\/\/www.teynier.fr\/#\/schema\/person\/eee6f6ee2ab143a940c3ef7c6034560a","name":"St\u00e9phanie Shafie","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.teynier.fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/32185f96a67026e71fc069420443c81911f6f893c2aba8d9b9f7088a72acf70e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/32185f96a67026e71fc069420443c81911f6f893c2aba8d9b9f7088a72acf70e?s=96&d=mm&r=g","caption":"St\u00e9phanie Shafie"},"sameAs":["http:\/\/teynier.fr"],"url":"https:\/\/www.teynier.fr\/en\/author\/teynier-pic\/"}]}},"_links":{"self":[{"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/posts\/23476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/comments?post=23476"}],"version-history":[{"count":1,"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/posts\/23476\/revisions"}],"predecessor-version":[{"id":23477,"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/posts\/23476\/revisions\/23477"}],"wp:attachment":[{"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/media?parent=23476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/categories?post=23476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teynier.fr\/en\/wp-json\/wp\/v2\/tags?post=23476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}