Nouvelles directives « CSRD » et « Vigilance » : terminus de l'omnibus et recul de la durabilité

HAL 2026

Authors: Benoît Lecourt
Cited by: 0

Abstract

Proposal for a directive of the European Parliament and the of Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements, 2025/0045 (COD), 10 déc. 2025

Fields of Study & Subjects

Governance Compliance and Sustainability Corporate Social Responsibility Reporting Corporate Law and Human Rights

Publication details

Journal / source
HAL
Issue
02
Pages
123
Publication date
7 February 2026
Language
FR