The sustainability regulatory landscape in Europe is reconfiguring at a rapid rate. Amid heightened anti-ESG sentiments emanating from some quarters, the UK and EU are each working to slash businesses’ regulatory burdens by...more
On 25 June 2025, the UK government launched three consultations as part of London Climate Action Week, which are intended to form key parts of the government’s programme to make the UK the “sustainable finance capital of the...more
In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals...more
As discussed in a previous article, the European Union is seeking to "bring competitiveness and climate goals together," and therefore launched a reform package—the Omnibus package—regarding sustainability reporting and...more
The drive to simplify and increase competitiveness in the European Union continues apace. Member States have started to implement the “stop-the-clock” directive, the Commission has signalled an intent to provide some limited...more
While much of the focus with the Omnibus Directive has been on its amendments to CSRD and CS3D, it's important not to overlook the significant changes Omnibus proposes to make to the CBAM regime....more
As the Securities and Exchange Commission (SEC) steps back from defending its March 2024 Climate Disclosure Rule, companies face growing uncertainty in navigating an increasingly fragmented and uncertain landscape of state...more
The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more
Just as the European institutions adopted a Stop The Clock before a deep dive on Omnibus provisions, a coalition of NGOs filed a formal complaint on April 18, 2025, with the European Ombudsman. They claim the European...more
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
On 26 February 2025, the European Commission (the “Commission”) adopted a new package of proposals to simplify the regulations on sustainability. Their aim is to combine the competitiveness and climate goals of the European...more
Just as I was starting this job, Cooley put out an awesome alert – with a set of great graphics – noting how the initial disclosures made voluntarily under the CSRD look....more
As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance obligations for EU and...more