Newschevron_rightIn the Picture - CSRD and CSDDD: a smaller universe a…


In the Picture - CSRD and CSDDD: a smaller universe and clearer boundaries

20 maart 2026
Corporate & M&A Studentcorner Publication

𝐈𝐦𝐚𝐠𝐒𝐧𝐞 ... πŸ’­

You are head of the ESG team of a large multinational company and are finalising the consolidated sustainability report for the 2025 financial year.

A few months ago, you acquired a company that is not subject to sustainability reporting under the CSRD. As the new subsidiary did not collect specific sustainability information prior to the acquisition, integrating it into your consolidated sustainability report is proving more difficult than expected.

However, you have heard that the European legislator has made changes to the CSRD and that you may not need to include this company in your sustainability report straight away. Is this correct?

π–πšπ§π­ 𝐭𝐨 𝐀𝐧𝐨𝐰 𝐦𝐨𝐫𝐞? Read our latest #inthepicture β€˜CSRD and CSDDD: a smaller universe and clearer boundaries’ here, or contact our corporate associates Karlien De Ryck and Astrid Jamaer.

#CSRD #CSDDD #EU #sustainability #corporatelaw #corporatesustainability #Omnibus hashtag#ESG #contrastpublications


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