The Omnibus Simplification Package, launched by the European Commission in February 2025, aims to substantially reduce the compliance burden for corporate sustainability in the EU. The package focuses on amending the...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
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
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