Joint Recommendations of the European Trade Union Federations to EWC/SE Coordinators and workers’ representatives in SNBs, EWCs and SEs
On 26 February, the European Commission launched its first omnibus package aimed at simplifying the rules regarding sustainability reporting and due diligence. This has provoked significant outrage amongst European trade unions, resulting in strong condemnation of both the content and the opaque and undemocratic process which led to this package. It represents a direct assault on corporate accountability, workers’ and trade union rights, as well as environmental protections. Further omnibus packages have already been announced on a range of topics.
This document aims to clarify the questions that this debate might trigger at company level, more particularly regarding sustainability reporting. It also provides guidance on how to include this issue on the agenda of your EWC/SE WC. This reporting is linked to the Corporate Sustainability Reporting Directive (CSRD), which currently applies to approximately 12,000 so-called wave 1 companies. These companies have more than 500 employees and were previously subject to the Non-Financial Reporting Directive (public interest entities, including insurance companies, banks, and publicly listed companies). Their reports need to be published before the end of 2025, which means that trade union action is still useful and relevant. The so-called wave 2 companies (i.e. the limited liability companies with at least 250 employees) are not yet required to report. Their reporting date is postponed to 2028. This should not prevent you from beginning to address sustainability issues relevant to your company. Apart from this postponement none of the proposals in the omnibus are yet final. The European Parliament and Council must still define their positions and together with the Commission reach a final agreement.
Read the recommendations below.