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Environmental Social & Governance (ESG) Regulatory Requirements Sustainability

DLA Piper

Horizon - ESG Regulatory News and Trends - July 2025

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

A&O Shearman

The UK consults on its draft Sustainability Reporting Standards

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What do businesses need to know, and how can they prepare? Introduction - On June 25, 2025, the UK government initiated a consultation (the Consultation) on the exposure draft of the UK Sustainability Reporting Standards...more

Clark Hill PLC

French wine sustainability agreement approved: EU and U.S. antitrust considerations

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The European Commission (“Commission”) issued its first opinion regarding the compatibility of a sustainability agreement with competition rules for the agricultural sector on July 14. The Commission’s opinion is a milestone...more

Ropes & Gray LLP

SFDR Review Potentially Delayed to Q1 2026

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Whilst not unexpected, the long-awaited review of the EU Sustainable Finance Disclosure Regulation (SFDR), originally scheduled for Q4 2025, is now likely to be delayed to Q1 2026. This follows the public and targeted...more

Jones Day

Legal Questions for Your Sustainability Team #3

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This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on whether the revenue used to evaluate the applicability...more

A&O Shearman

FSB update on progress under 2021 roadmap on climate-related risks

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The Financial Stability Board (FSB) has published its 2025 progress report on the implementation of its 2021 Climate Roadmap. The report provides a factual overview of progress made across four key areas: disclosures, data,...more

Ropes & Gray LLP

Seeing the Forest for the Trees: Further Changes to the EU Deforestation Regulation are Likely

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The EU Deforestation Regulation (EUDR) covers cattle, cocoa, coffee, oil palm, rubber, soy(a) and wood, as well as many derived products. The Regulation is currently scheduled to apply to operators and traders beginning at...more

Jones Day

Legal Questions for Your Sustainability Team #1

Jones Day on

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing....more

Paul Hastings LLP

SFDR Update: A Step Up in Scrutiny

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In recent weeks, EU regulators have issued several updates clearly indicating that, while the Sustainable Finance Disclosure Regulation (SFDR) remains subject to review and likely substantial revision at the end of 2025,...more

Proskauer - Regulatory & Compliance

UK Green Taxonomy Shelved as Transition Plans Take Centre Stage

On 15 July 2025, HM Treasury published its response confirming it will no longer pursue a UK green taxonomy – a classification system to define which economic activities could be considered environmentally sustainable (the...more

IR Global

Staying competitive – How can businesses integrate sustainability into their practices?

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There is a whispered concern in boardrooms around the world about the cost of management time involved in complying with ever evolving sustainability requirements across multiple jurisdictions. The voices of those who shout...more

Walkers

ESMA's findings on sustainability risk integration and disclosures: What you need to know

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ESMA has published its final report on the CSA on the integration of sustainability risks and disclosures in the investment fund sector and a thematic note on sustainability-related claims focusing on ESG credentials. ...more

Mayer Brown Free Writings + Perspectives

Capital Markets Insight: The Brazilian Sustainable Debt Market – A Cross-Border Regulatory Perspective

Sustainable debt issuances by Brazilian companies in both domestic and international markets have steadily increased. Abroad, the combined volume of green, social, and sustainability bonds issued by Brazilian corporates,...more

Hogan Lovells

EU Omnibus updates – Corporate Sustainability Reporting Directive (CSRD) “quick fix” amendments adopted by European Commission

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On 11 July 2025, the European Commission adopted a targeted “quick fix” for companies currently reporting under the Corporate Sustainability Reporting Directive (“CSRD”). The “quick fix” will apply to companies that started...more

Jones Day

EU Commission Signs-off on ESG Related Competitor Collaboration

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The European Commission has issued its first-ever informal approvals of two separate sustainability initiatives among rivals under its revised Informal Guidance Notice and provided guidance on how the companies in question...more

Ropes & Gray LLP

The UK’s New Sustainability Reporting Consultations – FAQs for US-based Multinationals

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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

Ropes & Gray LLP

New ESMA Guidance on Sustainability Claims and ESG Credentials: A Closer Look

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The European Securities and Markets Authority (ESMA) has taken another step in its ongoing mission to combat greenwashing within the financial services sector. With the release of a new thematic note, ESMA aims to ensure that...more

Proskauer - Regulatory & Compliance

ESMA Publishes Four Principles for Clear, Fair and Not Misleading Sustainability-Related Claims

On 1 July 2025, the European Securities and Markets Authority (“ESMA”) published a thematic note on making clear, fair and not misleading sustainability-related claims, to address greenwashing risks (the “Thematic Note”)....more

Jones Day

ESRS Simplification: Updated Timeline and Expectations

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The European Commission has extended the deadline for the European Financial Reporting Advisory Group (EFRAG) to submit its technical advice on simplifying the European Sustainability Reporting Standards (ESRS) under the...more

Hogan Lovells

UK consultation: Exposure draft of UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2

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On 25 June 2025, the UK Department for Business and Trade published a consultation on the exposure draft of the UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2. The consultation seeks views on draft UK...more

Proskauer - Regulatory & Compliance

Timetable extended for developing new CSRD Standards, following EFRAG Progress Report

A new extended timetable is now in play for the European Financial Reporting Advisory Group (“EFRAG”) following a letter sent by the EU Commissioner Albuquerque on 1 July 2025. EFRAG is tasked with the responsibility to...more

Ropes & Gray LLP

ESMA’s 2023-2024 Common Supervisory Action on Sustainability Risks and Disclosures: Key Findings

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On 30 June 2025, the European Securities and Markets Authority (ESMA) published its Final Report on the 2023-2024 Common Supervisory Action (CSA) concerning the integration of sustainability risks and disclosures within the...more

Latham & Watkins LLP

Government Sets Out Next Steps for UK Sustainability Reporting Framework

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The package of consultations covers UK Sustainability Reporting Standards, transition plans, and assurance of sustainability-related disclosures....more

DLA Piper

Horizon - ESG Regulatory News and Trends - June 2025

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

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

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