
EU Sustainability Reporting Directive 2026/470 Narrows CSRD Scope and Eases Corporate Due Diligence Burdens
The EU has narrowed mandatory sustainability reporting and due diligence duties, with new protections for smaller value-chain partners.

The European Parliament’s ENVI Committee will meet in Brussels on 23–24 April 2025 to debate major environmental and chemical legislation. Central to the agenda are discussions on a planned PFAS restriction, implementation of EU water and flood directives, and legislative updates on microplastics, soil health, and toy safety. These developments could have a significant impact on manufacturers and downstream users of regulated substances.
On 24 April, the ENVI Committee will hold an exchange of views with the Commission on its planned actions concerning per- and polyfluoroalkyl substances (PFAS). This follows a 2023 proposal by five Member States aiming to restrict PFAS use in the EU. The document notes:
“European Chemicals Agency (ECHA) is currently evaluating the proposal in batches due to the complexity and volume of input.”
The Commission is expected to provide further clarity in 2025 as part of its broader chemicals industry package. According to the session agenda:
“At their hearings, Commissioner Roswall and Executive Vice-President Séjourné committed to banning PFAS in consumer products.”
However, the Commission also acknowledges the importance of PFAS for some sectors, adding:
“The Commission recognises that certain industrial uses are 'essential' and crucial to green transition and Europe’s strategic autonomy and supports such uses, under strictly controlled conditions, until acceptable substitutes are found.”
These developments are highly relevant for manufacturers in electronics, aerospace, automotive, and industrial coatings, many of which rely on PFAS for their unique chemical stability.
On 23 April, the committee will report back on interinstitutional negotiations related to:
These agreements are expected to result in press releases outlining final compromises and practical implications.
Also on 24 April, the committee will discuss the Commission’s recent evaluations of the Water Framework Directive and the Floods Directive, which focus on:
“The Third river basin management plans and Second flood risk management plans.”
The reports, published on 4 February, include country-specific recommendations and are designed to support broader EU objectives such as the Green Deal and the Biodiversity Strategy for 2030. They will inform the upcoming Water Resilience Strategy, forming part of the Commission’s 2024–2029 Political Guidelines.




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