Dear Executive Vice-President Séjourné,
Dear Commissioner Albuquerque,
Dear Commissioner Dombrovskis,

The Business for a Better Tomorrow coalition, representing the interests of 19 EU and national-based business networks committed to the ecological and social transition, extends its heartfelt congratulations on your respective appointments to the new College. Your leadership comes at a critical juncture for the European economy, where strengthening competitiveness, innovation, and resilience is more important than ever, alongside the need to streamline regulations. These efforts must, however, be carried out without compromising the EU’s ambitious sustainability goals.

The Business for a Better Tomorrow coalition reminds you that the regulations in question—specifically the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), and the EU Green Taxonomy—are essential pillars of the Green Deal. These regulations provide businesses with a harmonized framework that supports their sustainable transformation and long term competitiveness. They are designed to foster the emergence of a more robust, innovative economy that is capable of addressing the ecological and social challenges of tomorrow. The successful implementation of these measures will be instrumental in creating a fairer, more attractive business environment, while simultaneously solidifying the EU’s position as a global leader in sustainability.

In this context, we stress that revisiting certain provisions of these texts should not result in a reduction of their ambition or in delaying their implementation. The focus of any adjustments must be on simplification from a practical point of view, enabling businesses to achieve sustainability goals without imposing an undue burden. These improvements should focus on simplification rather than deregulation of laws, with the aim of notably facilitating compliance for SMEs by offering tailored expert assistance, technical tools in their language, and digital and AI-based solutions to streamline processes. We also advocate for a systematic review of new regulations to ensure their consistency, harmonization, and simplicity, particularly in sectors that are highly exposed to competition.

Simplification must streamline processes, not dilute objectives. By removing unnecessary barriers, clarifying requirements, and considering the practical realities faced by businesses, these regulations can become more actionable. Moreover, it is vital to recognize the early movers—companies that have already taken proactive steps toward compliance. Extending revisions beyond practical simplifications would penalize these pioneers and discourage other businesses from following their lead. Such refinements should therefore align sustainability objectives with clear, actionable pathways for businesses, fostering transparency and engagement across all sectors of the economy. These regulations are not just about protecting the market—they are about enabling businesses to thrive, innovate, and contribute to the long-term prosperity of the European economy. Any deviation risks creating uncertainty and undermining the regulatory stability necessary for long-term progress and competitiveness.

We also recognize the crucial role of business and civil society organizations in monitoring the simplification process to ensure it does not inadvertently become a deregulatory agenda. Our vigilance is essential to preserving the integrity and ambitious impact of these frameworks, ensuring they continue to align with the business strategies of companies on their sustainable journey toward more resilient and competitive models that embed ecological and social objectives into their governance and operations.

In conclusion, we stand resolute in our commitment to collaborate with you and all relevant stakeholders to ensure that these regulations, vital to the future of both European business and global sustainability, remain robust, ambitious, and effective. The decisions made in this regard will resonate far beyond the immediate context and will shape Europe’s economic and environmental future for generations to come.

We thank you for your attention to this crucial matter and look forward to the opportunity to engage in further constructive discussions.

Yours sincerely,

The Business for a Better Tomorrow coalition