General Potential merge CSRD, CS3D, and Taxonomy 3 December 2024 1 min read Home › Policy Updates › Potential merge CSRD, CS3D, and Taxonomy The EU might merge CSRD (Corporate Sustainability Reporting Directive), CS3D (Corporate Sustainability Due Diligence Directive), and the Taxonomy. As a result, all three could be revised. This content is available to Eurovent members only. Please log in or register to access this content.