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Vote Is In: What the European Parliament Vote Means for CSRD and CS3D

November 27, 2025
Watch the first recording of our three-part webinar series covering the latest development around the EU's Omnibus Simplification Package. In this session you will hear on the immediate impact of the European Parliament's recent vote on the EU regulatory framework.

We break down the key technical adjustments and negotiating positions for the Omnibus Simplification Package and related directives, ensuring you know how to plan for implementation and maintain compliance.

Key Takeaways & Speaker Insights
  • Uncertainty: The European Parliament's vote on 13 November, achieved with support from the far right, has introduced significant unpredictability into the legislative process, with a weakened and more conservative negotiating mandate. The trilogue negotiation phase (Parliament, Council, and Commission) is now in full swing and expected to conclude quickly at the latest by the end of December.

  • Key trilogue negotiations issues: 

      • Scope: Finding a compromise on the employee and turnover thresholds for CSRD, while scope of CS3D is expected at 5,000 employee threshold and €1.5bn global turnover. 

      • Value Chain Cap: Debating the threshold for the value chain information cap and the stage of due diligence (scoping or assessment) at which the cap applies.

      • Climate Transition Plans: The main debate will be between the Parliament’s complete deletion and the Commission/Council’s commitment to a "reasonable efforts" obligation.

    • What companies can do: 

      • Get ahead of the regulatory curve by investing in your brilliant basics of supply chain due diligence, aligned with OECD and UN principles 

      • Monitor the developments and outcome of the trilogue negotiations 


Expert Panel
  • Richard Gardiner, Interim Head of EU Policy, ShareAction
  • Cornelius Müller, Sustainable Public Affairs
  • Victoria Chartier, Corporate Affairs Manager, EcoVadis

Watch now to understand how these rules are changing and ensure your value chain is prepared for compliance.
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