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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

ESMA Report on the Integration of Sustainability Risks and Disclosures Under SFDR

The funds industry continues to wait for regulators and legislators to review and fix the multiple flaws in the existing SFDR regime. In the meantime, in July 2023, ESMA launched a “common supervisory action” ("CSA”)...more

EU Institutions Agree On CBAM Modifications

On June 18, 2025, the presidency of the EU Council and representatives of the European Parliament agreed on substantial changes to the EU's carbon border adjustment mechanism (CBAM)....more

New European Anti-Money Laundering Authority Will Have Broad Normative Powers

The European Union ("EU") Anti-Money Laundering ("AML") package adopted by the European Parliament and the Council on May 31, 2024, represents a major shift in the fight against money laundering and terrorist financing at the...more

FCA Confirms It Will Not Be Creating New Rules On Sustainability-related Governance, Incentives, And Competence

In early 2023, the FCA released a discussion paper seeking to encourage industry-wide dialogue on financial services firms’ sustainability-related governance, incentives, and competence. This was part of the FCA's broad...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

Accelerating to Stop the Clock (on EU ESG Rules)

The European Commission proposed the EU Omnibus package on February 26 to reduce the burden, and delay application, of the EU Corporate Sustainability Reporting Directive (CSRD) and the EU Corporate Sustainability Due...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

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