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European legislation suspends crucial opportunity to promote planetary health

Year: 2026

Type: article

Abstract: On Dec 16, 2024, the European Parliament and the European Council reached a provisional deal on the Sustainability Omnibus Package of the European Commission in an effort to streamline and simplify the European regulatory landscape to promote the competitiveness of European undertakings. The proposed simplification exempts an estimated 80% of undertakings (organisations) that were within the previous scope of the Corporate Sustainability Reporting Directive (CSRD).1 The exemptions lead to lower or no data collection from indirect value chain partners, only requiring reporting from undertakings with a turnover exceeding €450 million generated within the EU or having more than 1000 employees (EU based).

Source: The Lancet Planetary Health

DOI: 10.1016/j.lanplh.2026.101433