On 13 November, the European Parliament endorsed reduced reporting and due diligence requirements, lifting the CSDDD threshold to 5,000 employees  and €1.5bn in revenue . Trilogues on Omnibus I started on November 18th , and negotiations are expected to wrap up in early December . At the heart of the debate lies one question: how far should the law reach, and at what cost? So far, discussions on thresholds have focused on administrative burden, not on the financial consequenc