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The U.K.-EU reset: Key outcomes for defense, energy and the climate transition in the new Strategic Partnership

The first U.K.-EU summit since Brexit was held in London on May 19, 2025 to reset the relationship for greater mutual benefit. An ambitious Strategic Partnership was agreed to drive progress on a renewed agenda for EU-U.K....more

CS3D - Ten questions on the Omnibus

The European Commission’s Omnibus package, published on February 26, 2025 (the Omnibus Package or the Package), proposes to simplify the EU’s sustainability laws. At the same time, it has generated significant uncertainty for...more

EU Omnibus and the CSRD – Ten burning questions on the Commission’s proposals

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more

Carbon fraud is on the rise—but so is the regulatory counteroffensive

At COP29 in Baku, new rules were adopted for carbon markets under Article 6 of the Paris Agreement. These rules are meant to increase the transparency of the country-to-country trading of carbon credits under Article 6.2....more

The Simplification Revolution and the Omnibus: What’s Next for EU Sustainability Reporting and Disclosure?

More competitiveness, more coherence and less administrative burden – these are key political priorities for the new European Commission (the Commission) which took office last December. One of the earliest moves under the...more

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

Global business in a changing Europe - 2024

With Parliamentary elections and a series of national votes in 2024, the EU is entering a pivotal period in its history. In this study, ‘Global business in a changing Europe’, we speak to corporate leaders across the world to...more

Delivering Net Zero by 2050: the $200 trillion opportunity

Until now, however, no comprehensive estimate existed of the of that opportunity, (or, to put it another way, the size of the financing gap between committed spending and the investment needed to deliver Net Zero by 2050...more

Financing the gap: eight thoughts on accelerating the Net Zero transition

We recently welcomed a stellar panel of guests to discuss how to drive more private investment in decarbonisation. Ambassador Patricia Espinosa, former executive secretary of the UN Framework Convention on Climate Change,...more

The EU Commission's proposal for a directive on corporate sustainability due diligence

Paving the way to a sustainable business community in the EU. On 23 February 2022, the European Commission (the EC) published the long-awaited proposal for a Directive on Corporate Sustainability Due Diligence (the...more

Strategy for Financing the Transition to a Sustainable Economy published

The European Commission published its long-awaited Strategy for Financing the Transition to a Sustainable Economy (the Strategy) today. The Strategy was announced as part of the European Green Deal in 2019 (originally...more

Navigating a greener world: Sustainability reporting obligations, directors’ duties and an action plan

“Sustainability is our business”, is a phrase that many companies insert into their sustainability reports, reflecting the increasing trend for companies to showcase their sustainability credentials. In fact, 80% of companies...more

EU Taxonomy Climate Technical Screening Criteria (TSC)

The EU Taxonomy Regulation has been in force since 2020, but a critical element of the Regulation – the Technical Screening Criteria (TSC) – has yet to be formally agreed. The European Commission’s announcement on 21 April...more

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