On 9 June, Enact joined representatives from Sweden’s regions and public procurement professionals from across the Nordic countries to discuss the practical implications of recent EU developments in sustainability reporting and due diligence.
The session was moderated by Pauline Göthberg, National Coordinator for Sustainable Public Procurement in the Swedish Regions, and led by Sandra Atler, Director of Enact’s Human Rights & Business Practice Group.
The focus of the session
The session set out to answer practical questions around:
→ what the Omnibus changes mean for key EU frameworks, including CSRD, ESRS, CSDDD and VSME
→ the distinction between sustainability reporting requirements and due diligence obligations
→ what the changes may mean for information requests to suppliers, including small and medium-sized enterprises
→ how these developments may affect suppliers and contracting authorities in public procurement
The discussion focused on the Omnibus changes and what these developments mean for suppliers and contracting authorities working with sustainable public procurement.
Several practical questions emerged around information requests in value chains, transparency, supplier engagement and how reporting requirements interact with due diligence processes in practice. One important takeaway was that the recent changes seek to make information requests more intentional and proportionate, particularly for smaller companies. At the same time, they do not limit contractual freedoms, companies’ ability to conduct risk management, investigate concerns, set their own ethical ambitions or carry out due diligence where risks warrant further action.
Looking ahead
The regulatory framework continues to evolve. The European Commission has proposed simplified ESRS and revised VSME standards, while guidance on the CSDDD is expected in 2027 and implementation timelines extend into 2028 and 2029.
At the same time, the underlying purpose of due diligence remains unchanged: understanding and addressing risks and impacts affecting people and the environment. For suppliers, public buyers and other organisations working with responsible business conduct, the priority is therefore not only to understand what has changed, but also what has not.
Watch the recording
From understanding to practice
At Enact, we support companies and public sector organisations with sustainability due diligence, sustainable procurement, value chain risk assessments, sustainability reporting and training. If you would like to discuss how these developments affect your organisation, or strengthen your approach to due diligence and responsible business conduct, please get in touch at www.enact.se/connect.