DSC To The Point: Petra Felzmann and Anna-Maria Heil on the “new” CSDDD & CSRD

The Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD) are among the key EU legal acts shaping companies’ sustainability agenda. While the CSDDD introduces comprehensive due diligence obligations along the value chain, the CSRD entails far-reaching reporting and disclosure requirements.

With the Omnibus I Directive, which entered into force in March 2026, both frameworks have been modified in key aspects – with tangible implications for companies.

Against this background, DSC hosted a business breakfast on May 6, 2026, focusing on the latest developments surrounding the CSDDD and CSRD. Our experts Petra Felzmann and Anna-Maria Heil provided insights and, in particular, highlighted the new due diligence and reporting obligations as well as the resulting liability risks.

We would like to thank all participants for their strong interest and the engaging discussion.