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Third Time's a Charm: EU Moves to Approve the Sustainability Due Diligence Directive

The Council of the European Union ("EU") approved the Corporate Sustainability Due Diligence Directive ("CS3D") on March 15, 2024. The CS3D contains due diligence and governance obligations that will have an extensive impact...more

Adoption of Final Version of European Green Bond Standard: A New Landmark Tool for Sustainable Finance

The Situation: On October 5, 2023, the European Parliament and the Council of the European Union adopted the European Green Bond Regulation ("EuGB Regulation"), establishing a voluntary harmonized standard open to both EU and...more

Who, What, When: The Impact of the EU CSRD on Non-EU Companies

The EU’s Corporate Sustainability Reporting Directive (“CSRD”) requires the most detailed and onerous ESG reporting and disclosures anywhere in the world. All told, it is estimated that more than 50,000 companies, including...more

The Climate Report | Third Quarter 2020

Climate Change Regulatory Issues & Updates - CEQ Finalizes Overhaul of NEPA Regulations and Narrows Consideration of Climate Change Effects - The amendments have the potential to reduce National Environmental Policy...more

Major Steps Forward for EU Sustainable Finance

The Situation: Three major pillars of the EU action plan on sustainable finance ("EU Action Plan") at varying stages of development have taken steps forward. The Result: We now have a regulation on climate-related benchmarks...more

"To Be or Not to Be": Determining When a European Bond is a PRIIP

On October 24, 2019, the European Supervisory Authorities ("ESAs"), consisting of the European Securities and Markets Authority, the European Banking Authority, and the European Insurance and Occupational Pensions Authority,...more

European Banking Authority Issues Action Plan on Sustainable Finance

The Situation: The European Banking Authority ("EBA") issued its Action Plan on Sustainable Finance ("Action Plan") on December 6, 2019, setting forth an outline for its deliverables and activities related to environmental,...more

How Green Are You? EU Proposes Climate-Related Update to Guidelines on Non-Financial Reporting

The Situation: The European Union continues to roll out its Action Plan for Financing Sustainable Growth with its latest proposal concerning climate-related disclosures and the European Commission's launch of a public...more

Green Buildings: The Epicenter of Responsible Investing, ESG Disclosure Requirements and Financial Incentives

Energy-positive buildings are a hot topic in the next wave in Environmental, Social and Governance investing, in anticipation of the EU directive which will require that all new projects built are "nearly zero energy" as from...more

ESMA Issues Technical Advice on Format and Content of Prospectuses: Focus on Proposed Deletion of Requirement to Include...

As noted above, the new Prospectus Regulation entered into force on 20 July 2017. Following a request for technical advice from the European Commission, the European Securities and Markets Authority ("ESMA") has published...more

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