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The 'S' in ESG After Omnibus: Human Rights and Living Wage Disclosure Expectations in 2026Article
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The 'S' in ESG After Omnibus: Human Rights and Living Wage Disclosure Expectations in 2026

CSDDD lost 70 per cent of its scope but ESRS tightened its living wage test. What survived Omnibus on human rights, S1 to S4, and value chain worker data.

28 Sept 2026EU