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Europe Regulates; Latin America at the Crossroads

Summary by El Pais
Europe no longer discusses whether to regulate business sustainability, but how to do so with greater coherence and proportionality.Even after the adjustments recently introduced to the CSRD (Corporate Sustainability Reporting Directive) through the Omnibus package aimed at simplifying its implementation without altering its strategic direction, the European Union maintains mandatory reporting standards with dual materiality, auditing and due di…

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El PaisEl Pais
Lean Left

Europe Regulates; Latin America at the Crossroads

Europe no longer discusses whether to regulate business sustainability, but how to do so with greater coherence and proportionality.Even after the adjustments recently introduced to the CSRD (Corporate Sustainability Reporting Directive) through the Omnibus package aimed at simplifying its implementation without altering its strategic direction, the European Union maintains mandatory reporting standards with dual materiality, auditing and due di…

·Spain
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El Pais broke the news in Spain on Friday, April 10, 2026.
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