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ESRS Simplification: Updated Timeline and Expectations

The European Commission has extended the deadline for the European Financial Reporting Advisory Group (EFRAG) to submit its technical advice on simplifying the European Sustainability Reporting Standards (ESRS) under the...more

EU Parliament Supports Omnibus CBAM Changes

While much of the focus with the Omnibus Directive has been on its amendments to CSRD and CS3D, it's important not to overlook the significant changes Omnibus proposes to make to the CBAM regime....more

European Parliament Agrees to Delay Certain EU ESG Rules

On April 3, 2025, the European Parliament adopted, by an overwhelming majority, a Directive that would “stop the clock” on certain reporting requirements under the EU Corporate Sustainability Reporting Directive (CSRD), as...more

EU Omnibus Package Published: CSRD and CS3D to Be Delayed and Scaled Back

The European Union published its long-awaited "Omnibus" package, proposing to delay key European ESG rules, while simultaneously reducing the applicability and burden of corporate sustainability reporting and due diligence...more

CSRD: The Fun Is in the Transposition

As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance obligations for EU and...more

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