- with readers working within the Construction & Engineering industries
- within Accounting and Audit topic(s)
On December 16, 2025, and December 17, 2025, the European Parliament (EP) formally approved simplifications and postponements of the European Corporate Sustainability Reporting Directive (CSRD), the European Corporate Sustainability Due Diligence Directive (CS3D) and the European Deforestation Regulation (EUDR).
The final texts approved by the EP will now have to be formally endorsed by the Council of the European Union (which is considered a formality) and published in the Official Journal. These steps are of particular importance with respect to the EUDR because the current provisions are still set to apply from December 30, 2025.
On Tuesday, Parliament approved a provisional agreement between MEPs and EU governments on updated sustainability reporting and due diligence rules for companies.
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