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European Union › Disclosure Requirements › Regulatory Requirements

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
Perkins Coie

Delayed EU Code of Practice Provides Compliance Framework for General-Purpose AI Models

Perkins Coie on

Key Takeaways - - The European Commission published its Code of Practice for General-Purpose AI (GPAI) Models on July 10, 2025, following three draft versions and just weeks before the first AI Act obligations take effect....more

Akin Gump Strauss Hauer & Feld LLP

EU Moves to Simplify Taxonomy Disclosures Without Undermining Green Goals

Akin Gump Strauss Hauer & Feld LLP on

On July 4, 2025, the European Commission (EC) adopted a “Delegated Act Amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts,” marking a significant shift in how companies will interact with the European...more

A&O Shearman

EC adopts delegated regulation to simplify EU taxonomy reporting and screening criteria

A&O Shearman on

The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2021/2178 to simplify reporting requirements for environmentally sustainable activities under the EU Taxonomy Regulation. It also...more

Paul Hastings LLP

SFDR Update: A Step Up in Scrutiny

Paul Hastings LLP on

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

Skadden, Arps, Slate, Meagher & Flom LLP

SkadBytes Podcast | Tech’s Shifting Landscape: Five Trends Shaping the Conversation

Skadden, Arps, Slate, Meagher & Flom LLP on

Introducing “SkadBytes,” our newest podcast where Skadden’s IP and Tech team discusses pivotal changes driving tech regulation and innovation. Host Deborah Kirk and colleagues Alistair Ho and Jonathan Stephenson reflect on...more

Walkers

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

Walkers on

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

Hogan Lovells

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

Hogan Lovells on

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

CSRD update - latest from EFRAG TEG as it proposes significant reductions in ESRS datapoints and clarifications on DMA process

Jones Day on

Although the final ESRS will not be published for several months, it is clear that these new standards will differ significantly from the original ESRS. Understandably, there has been a focus on EFRAG reducing the number of...more

Hogan Lovells

EDPB clarifies assessment for disclosing EU data to foreign authorities

Hogan Lovells on

On 4 June 2025, the European Data Protection Board published guidelines clarifying how EU-based companies should assess requests from foreign authorities for access to EU personal data. The EDPB emphasizes that such requests...more

A&O Shearman

ESMA publishes final report on 2023–2024 CSA on integration of sustainability risks and disclosures

A&O Shearman on

The European Securities and Markets Authority (ESMA) has published its final report on the 2023-2024 common supervisory action (CSA) carried out with national competent authorities (NCAs)on the integration of sustainability...more

Proskauer - Regulatory & Compliance

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

Proskauer - Regulatory & Compliance on

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

Proskauer - Regulatory & Compliance

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

Proskauer - Regulatory & Compliance on

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

A&O Shearman

Council of EU adopts negotiating position on omnibus sustainability package

A&O Shearman on

The Council of the EU has announced it has adopted its negotiating mandate on the Omnibus I package which proposes targeted amendments to, amongst other things, the Corporate Sustainability Reporting Directive (CSRD) and the...more

Ropes & Gray LLP

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

Ropes & Gray LLP on

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

Jones Day

ESMA Report on the Integration of Sustainability Risks and Disclosures Under SFDR

Jones Day on

The funds industry continues to wait for regulators and legislators to review and fix the multiple flaws in the existing SFDR regime. In the meantime, in July 2023, ESMA launched a “common supervisory action” ("CSA”)...more

A&O Shearman

EC adopts amendments to transparency requirements under MiFIR Review

A&O Shearman on

The European Commission has adopted a Commission Delegated Regulation to amend regulatory technical standards (RTS) on transparency requirements. The MiFIR Review revised the Markets in Financial Instruments Regulation...more

Ropes & Gray LLP

The Shape of EU CSRD and CSDDD to Come? A Look at the Omnibus Negotiating Mandate Approved by the Council

Ropes & Gray LLP on

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

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

Skadden, Arps, Slate, Meagher & Flom LLP on

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

Mayer Brown

Out With a Whimper: BCBS Publishes Climate Disclosure Framework

Mayer Brown on

On June 13, 2025, the Basel Committee on Banking Supervision (“BCBS”) published its framework for the disclosure of climate-related financial risks. The framework is entirely voluntary and has several notable changes from...more

Hogan Lovells

ESMA guidance for new rules on incorporation by reference for prospectuses and interaction with the EuGB Regulation

Hogan Lovells on

ESMA has recently provided some answers to questions from market participants on the new rules around incorporation by reference under the EU Prospectus Regulation. This follows the changes brought in under the EU Listing Act...more

Mayer Brown

ESMA Publishes Final Report on Technical Advice Concerning the Prospectus Regulation

Mayer Brown on

A) BACKGROUND On October 8, 2024, the EU Council adopted the Listing Act – a regulation amending, among other things, the Prospectus Regulation (EU) 2017/1129. Even though the Listing Act went into force on 4 December 2024,...more

Jones Day

Uneven Stop-the-Clock Provisions Throughout Europe on Sustainability Reporting

Jones Day on

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

Paul Hastings LLP

AIFMD Annual Report Deadline Approaching

Paul Hastings LLP on

Both EU and non-EU fund managers marketing a fund in the EU or the UK (either under an EU marketing passport or the relevant national placement regimes) are required to prepare an AIFMD-compliant annual report within six...more

Hogan Lovells

UK/EU/International ESG Regulation Monthly Round-Up – May 2025

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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

A&O Shearman

EBA consults on draft ITS on Pillar 3 disclosure frameworks

A&O Shearman on

The European Banking Authority (EBA) has published a consultation paper (CP) proposing amendments to Commission Implementing Regulation (EU) 2024/3172 on the EBA Pillar 3 disclosure framework, aligning it with the...more

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