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
7/24/2025
/ Corporate Governance ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EFTA ,
EU ,
European Commission ,
European Economic Area (EEA) ,
Member State ,
New Legislation ,
Omnibus Guidance ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
Taxonomy
Many US-based multinationals are required to comply with current UK climate disclosure requirements. Last month during London Climate Action Week, the UK launched three consultations on sustainability reporting, which are...more
7/15/2025
/ Carbon Emissions ,
Climate Change ,
Consultation ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
International Sustainability Standards Board (ISSB) ,
Multinationals ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
UK
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
Ropes & Gray has once again updated its monthly Corporate Sustainability Reporting Directive (CSRD) Transposition Tracker. The Tracker is prepared in conjunction with leading law firms across Europe. The Tracker describes...more
The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more
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