For those seeking to keep track of where the European Commission, European Parliament, and European Council stand on proposed changes to the CSRD and CS3D, see this summary of proposed changes from Frank Bold Advisory:
Most recently, on Friday, the European Commission announced its adoption a “quick fix” for wave one companies that—among other things—allows those companies to continue to omit information on the anticipated financial effects of certain sustainability‑related risks for financial years 2025 and 2026. A summary of the modifications is here.