Ilgtspējas ziņošanas ieviešanas ietekme uz zaļmaldināšanu

The author of the article analyses the impact of the Corporate Sustainability Reporting Directive and the proposed Omnibus Simplification Package on greenwashing risks in Latvia. While the proposals aim to ease reporting obligations for SMEs and reduce administrative burden, they may also limit transparency. The author highlights the need for a clear legal definition of greenwashing, stronger requirements for value chain analysis, and methodological support for double materiality assessments to ensure reliable sustainability reporting.