In this paper, FoodDrinkEurope provides recommendations to EU policymakers on the first Omnibus Proposal on sustainability reporting and due diligence. Our recommendations focus on the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Due Diligence Directive (CS3D).
KEY MESSAGES
- The EU food and drink industry – Europe’s largest manufacturing industry – remains committed to building sustainable and resilient food systems
- Policymakers should provide clarity and predictability for business
- Simplification measures to the Directives should be feasible and clear aiming for consistency in scope, terms, and timelines
- Implementation timelines should be harmonised across the EU
- The Directives’ requirements must be aligned with international standards
- Consultation with the EU food and drink industry will be essential for an effective implementation of revised policies