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Negotiations on the substantive amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) have recently concluded. The European Parliament voted to adopt the provisional agreement on 16 December 2025. In our latest update, we set out the next steps in the EU’s legislative process and provide an overview of the key amendments to CSRD and CSDDD. This overview focuses on the businesses that will be in scope of these laws and the relevant application dates.
For further information in relation to these topics, please contact Jill Shaw, ESG & Sustainability Lead, Anne O’Neill, Practice Development Lawyer, Erin Ward, Solicitor, or any other member of the ESG & Sustainability Team.
Date published: 22 December 2025
