Corporate sustainability reporting in the European Union – Quo vadis, EU lawmaker

Bibliographic Data

ID21390863
AuthorsJulia Wojnowska-Radzińska (0000-0003-4443-652X, Adam Mickiewicz University in Poznań, corresponding author)
Year2025
Volume87
Issue3
Pages83-99
Publication date2025-09-30
Open AccessYes
TypeARTICLE
VenueRuch Prawniczy Ekonomiczny i Socjologiczny (JOURNAL)
Journal identifiersISSN: 0035-9629 • E-ISSN: 2543-9170
PublisherAdam Mickiewicz University Poznan (PUBLISHER)
DOI10.14746/rpeis.2025.87.3.06
OpenAlexW7108084208
LanguageEN
References cited20

The Corporate Sustainability Reporting Directive (CSRD) aims to ensure that companies transparently disclose their sustainability-related activities, providing stakeholders with reliable and comparable information. The CSRD stipulates that mandatory reporting must be conducted in accordance with the European Sustainability Reporting Standards (ESRS). However, from the outset, these reporting standards have raised numerous concerns regarding their complexity and level of detail, which has initiated an active debate within the European Union. As a result, the European Commission has proposed a set of simplifications to these regulations. The purpose of this article is both to review the CSRD and to examine the potential implications of the changes proposed by the European Commission in the simplification package known as ‘Omnibus I.’ The primary research method employed is the dogmatic-legal method, supplemented by the theoretical-legal method

Commission · Directive · European commission · European union · Status quo · Sustainability · Sustainability reporting · Corporate Law and Human Rights · Corporate Social Responsibility Reporting · Quality and Management Systems

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Open DOIOpen Access