Post by Rüdiger Hahn

Proud to be among the more than 260 European business scholars who signed The Copenhagen Declaration – a Joint Statement on the EU CSRD Omnibus. Together, we call on EU policymakers to ensure that regulatory simplification does not come at the expense of ambition and integrity in sustainability policy. Key points we urge policymakers to consider: 1️⃣ Simplify based on robust academic evidence 2️⃣ Align reforms with climate science 3️⃣ Ensure regulatory consistency (CSRD threshold at 500 employees) 4️⃣ Balance costs and long-term benefits 5️⃣ Safeguard risk-based due diligence This statement reflects our collective concern about the future of sustainability regulation in Europe and the importance of grounding decisions in scientific evidence. A big thank you to all the colleagues (Andreas Rasche, Laura Marie Edinger-Schons, Judith Stroehle, Gaia Melloni, Prof. Dr. Ali Aslan Gümüsay, Florian Berg, Dr. Florian Hoos) who made this initiative possible. Interested scholars can still sign the Statement (link in comments).