Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
8/20/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Member State ,
New Legislation ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability
As many of our readers will remember, during summer 2023, we published a 10+-part series that examined the requirements of ESRS 1, which is the cross-cutting standard that contains the general requirements for reporting under...more
8/14/2025
/ Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Popular ,
Public Consultations ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
Sustainable Finance
While we in the US were celebrating Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate. On July 4, the European Commission adopted a Delegated Regulation...more
After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more
Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more
6/24/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Financial Institutions ,
Greenhouse Gas Emissions ,
IFRS ,
Omnibus Guidance ,
Proposed Amendments ,
Proposed Rules ,
Publicly-Traded Companies ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability
On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more
In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more
On March 26, the European Council announced its support for the stop-the-clock proposal that would push back some compliance dates under the EU’s Corporate Sustainability Reporting Directive and Corporate Sustainability Due...more