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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

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

Key biodiversity developments and COP16

In this article, we provide an overview of country-led and private sector-driven key developments surrounding the recent United Nations Biodiversity Conference (COP16). The world is progressively recognizing that biodiversity...more

New York Climate Week: TFMR event explores perspectives on accelerating decarbonization

We were delighted to host the U.K. Transition Finance Market Review’s (TFMR) flagship event at New York Climate Week, in partnership with the City of London Corporation who host the TFMR secretariat. The session offered a...more

SEC adopts climate-related disclosure regime covering all registrants

New rules reflect significant concessions in response to public comments, but compliance will require careful consideration and significant investment by SEC registrants. - Scope 3 emissions disclosure not required for...more

Will sustainability reporting and disclosure requirements improve ESG and financial performance?

Sustainability reporting and disclosure can bring many benefits, including greater transparency and increased accountability. But unless coupled with, and closely tied to, the implementation of a clear business strategy for...more

Greenwashing in sustainable finance – key takeaways from EU developments

There are useful takeaways for EU and non-EU firms arising from the European Supervisory Authorities’ (ESA) latest thinking on greenwashing. In June 2023, the ESAs issued progress reports examining greenwashing risks and...more

SEC proposes enhanced ESG disclosures with significant repercussions for private funds, private wealth advisers, and...

On May 25, 2022, the Securities and Exchange Commission (the SEC) proposed rule and form amendments that, if adopted, would require specific, additional disclosures regarding environmental, social, and governance (ESG)...more

Is sustainability really changing the M&A deal landscape?

A broad range of sustainability issues are now clearly affecting the way some investors assess potential M&A deals and allocate capital. But many are only just getting to grips with the fast-evolving environmental, social and...more

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