<?xml version="1.0" encoding="UTF-8"?>
<marc21:record xmlns:marc21="http://www.loc.gov/MARC21/slim">
  <marc21:leader>nam  22     uu 4500</marc21:leader>
  <marc21:controlfield tag="001">10.59704/603b4bffe749683e</marc21:controlfield>
  <marc21:controlfield tag="003">DE-Verfassungsblog</marc21:controlfield>
  <marc21:controlfield tag="007">cr|||||</marc21:controlfield>
  <marc21:controlfield tag="008">250320s2025||||xx#|||||o|||| ||| 0|eng||</marc21:controlfield>
  <marc21:datafield tag="024" ind1="7" ind2=" ">
    <marc21:subfield code="a">10.59704/603b4bffe749683e</marc21:subfield>
    <marc21:subfield code="2">doi</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="041" ind1=" " ind2=" ">
    <marc21:subfield code="a">eng</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="082" ind1="0" ind2="4">
    <marc21:subfield code="a">342</marc21:subfield>
    <marc21:subfield code="2">23</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="100" ind1="1" ind2=" ">
    <marc21:subfield code="a">Bertram, Alice</marc21:subfield>
    <marc21:subfield code="e">Author</marc21:subfield>
    <marc21:subfield code="4">aut</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="245" ind1="1" ind2="0">
    <marc21:subfield code="a">Simplification Promised, Uncertainty Delivered - How the EU Omnibus Packages Roll Back the Green Deal</marc21:subfield>
    <marc21:subfield code="c">Bertram, Alice</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="264" ind1=" " ind2="1">
    <marc21:subfield code="b">Verfassungsblog</marc21:subfield>
    <marc21:subfield code="c">2025-03-20</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="336" ind1=" " ind2=" ">
    <marc21:subfield code="a">Text</marc21:subfield>
    <marc21:subfield code="b">txt</marc21:subfield>
    <marc21:subfield code="2">rdacontent</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="337" ind1=" " ind2=" ">
    <marc21:subfield code="a">Computermedien</marc21:subfield>
    <marc21:subfield code="b">c</marc21:subfield>
    <marc21:subfield code="2">rdamedia</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="338" ind1=" " ind2=" ">
    <marc21:subfield code="a">Online-Ressource</marc21:subfield>
    <marc21:subfield code="b">cr</marc21:subfield>
    <marc21:subfield code="2">rdacarrier</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="520" ind1=" " ind2=" ">
    <marc21:subfield code="a">The EU’s Green Deal had an ambitious goal: to make Europe the world’s first climate-neutral continent. Now, the Commission shifted its focus to instruments like the ‘Clean Industrial Deal’ and prioritizes the EU’s competitiveness: It proposes to drastically cut back core Green Deal instruments in the so-called ‘Omnibus Packages’. This blog post will concentrate on the changes proposed in the field of sustainability reporting in the Corporate Sustainability Reporting Directive and show why the Omnibus Packages now impose substantial uncertainty on companies.</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="540" ind1=" " ind2=" ">
    <marc21:subfield code="a">CC BY-SA 4.0</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">Corporate Sustainability Reporting Directive</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">European Commission</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">European Green Deal</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">European Union</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">Omnibus-Paket</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="4">
    <marc21:subfield code="a">Richtlinie hinsichtlich der Nachhaltigkeitsberichterstattung von Unternehmen | Europäische Union</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="650" ind1="1" ind2="7">
    <marc21:subfield code="0">(DE-588)1277666725</marc21:subfield>
    <marc21:subfield code="2">gnd</marc21:subfield>
    <marc21:subfield code="a">Richtlinie hinsichtlich der Nachhaltigkeitsberichterstattung von Unternehmen | Europäische Union</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="773" ind1="0" ind2=" ">
    <marc21:subfield code="a">Max Steinbeis Verfassungsblog gGmbH</marc21:subfield>
    <marc21:subfield code="t">Verfassungsblog</marc21:subfield>
    <marc21:subfield code="x">2366-7044</marc21:subfield>
  </marc21:datafield>
  <marc21:datafield tag="856" ind1="4" ind2="0">
    <marc21:subfield code="u">https://verfassungsblog.de/eu-omnibus-csrd/</marc21:subfield>
    <marc21:subfield code="y">raw object</marc21:subfield>
  </marc21:datafield>
</marc21:record>
