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Corporate green reports: Do independent checks really help companies deliver measurable action?

Phys.org · WORLD · Science · 11/4/2026, 5:10:01 PM

The European Union's Omnibus reform has exempted most of the companies it once covered from mandatory sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). It has also dropped plans for tougher "reasonable" assurance checks on green claims, which come closer to a full audit.

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