On July 4, 2025, the European Commission (EC) adopted a “Delegated Act Amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts,” marking a significant shift in how companies will interact with the European...more
European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more
6/30/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EU ,
European Commission ,
European Parliament ,
Proposed Amendments ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability ,
Voluntary Disclosure
On February 26, the European Commission released a series of key proposals and communications to reshape the European Union’s (EU) regulatory framework. Alongside the overall framework communication Clean Industrial Deal, the...more
The EU Corporate Sustainability Due Diligence Directive (CSDDD), which came into force on 25 July 2024, represents a significant step by the European Union (EU) to integrate sustainable practices into the core operational...more
The European Union (EU) Commission has published a draft set of frequently asked questions (FAQs) on the interpretation of certain provisions of the EU Corporate Sustainability Reporting Directive (CSRD) and the first set of...more
9/23/2024
/ Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Exemptions ,
Parent Corporation ,
Reporting Requirements ,
SFDR ,
Subsidiaries ,
Sustainability ,
Taxonomy
The new reforms to the UK listing regime (Listing Rules) published by the Financial Conduct Authority (FCA) came into force on Monday 29 July 2024, marking the most significant change to the UK’s listing regime in 40 years as...more
7/30/2024
/ Capital Markets ,
Controlling Stockholders ,
Dual Class Share Structures ,
Equity ,
EU ,
Financial Conduct Authority (FCA) ,
Financial Regulatory Reform ,
Initial Public Offering (IPO) ,
Investment Funds ,
Listing Rules ,
London Stock Exchange ,
Shell Corporations ,
Special Purpose Acquisition Companies (SPACs) ,
UK
Background -
The application of the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) is to be phased in from the start of 2024 and will require in-scope companies to make disclosures on the risks...more
The European Parliament has rejected a motion to remove gas and nuclear investment products from the EU’s sustainable investment taxonomy, surprising many who consider their inclusion to be greenwashing. This article...more
On February 23, the European Commission (the “Commission”) proposed a Directive intended to extend the standards of due diligence performed by large companies with business operations in the European Union (EU) (the...more