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European Union › EU Directive › Sustainability

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 -
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

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

A&O Shearman

Omnibus I 'stop-the-clock' directive published in Official Journal of the EU

A&O Shearman on

The Directive (EU) 2025/794, amending the EU Corporate Sustainability Reporting Directive (CSRD) and EU Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the EU (OJ),...more

Proskauer - Regulatory & Compliance

Final Approval for Simplification – Council of the European Union Formally Approves to “Stop-the-Clock” on Sustainability...

Proskauer - Regulatory & Compliance on

On 14 April 2025, the Council of the European Union (the “Council”) has given the greenlight for the “Stop-the-clock” proposal, which will postpone the application of sustainability reporting and diligence requirements. This...more

A&O Shearman

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

A&O Shearman on

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reporting Requirements Under the European Sustainability Reporting Standards

Ogletree, Deakins, Nash, Smoak & Stewart,... on

Organisations are facing a new era of nonfinancial reporting with the European Union’s Corporate Sustainability Reporting Directive (CSRD), now in effect. CSRD reporting is standardised through the European Sustainability...more

Hogan Lovells

Transposition of the Corporate Sustainability Reporting Directive in Luxembourg: Key Features of the Bill

Hogan Lovells on

On 28 November 2022, the European Parliament and the Council of the European Union adopted the Corporate Sustainability Reporting Directive (the “CSRD”). This Directive represents a significant step in the European Union’s...more

Latham & Watkins LLP

European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

Latham & Watkins LLP on

The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

Ius Laboris

Impact of Europe’s due diligence directive on Australian businesses

Ius Laboris on

The European Union's (EU) Corporate Sustainability Due Diligence Directive (CSDDD) is one of the most significant corporate responsibility reforms in recent years. Its impact will be felt far beyond the EU – including in...more

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

Latham & Watkins LLP on

On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

Latham & Watkins LLP on

The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

BCLP

Adoption of the EU CSDDD (Corporate Sustainability Due Diligence)

BCLP on

On 23 February 2022, the European Commission published a proposal for a directive on Corporate Sustainability Due Diligence (CSDD or CS3D). On 1 June 2023, the European Parliament adopted its position. ...more

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

Latham & Watkins LLP on

This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

Latham & Watkins LLP

EU Parliament Approves Supply Chain Sustainability Rules

Latham & Watkins LLP on

On 24 March 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CSDDD) with a vote of 374 in favour (compared with 235 votes against and 19 abstentions)....more

Mayer Brown

Human Rights and the Environment: what to expect from the Corporate Sustainability Due Diligence Directive?

Mayer Brown on

Following weeks of uncertainty, the Corporate Sustainability Due Diligence Directive ("CS3D") was finally adopted by the Council of the European Union ("Council") on March 15, 2024. ...more

Jones Day

Third Time's a Charm: EU Moves to Approve the Sustainability Due Diligence Directive

Jones Day on

The Council of the European Union ("EU") approved the Corporate Sustainability Due Diligence Directive ("CS3D") on March 15, 2024. The CS3D contains due diligence and governance obligations that will have an extensive impact...more

Latham & Watkins LLP

EU Member States Reach Agreement on Corporate Due Diligence Directive

Latham & Watkins LLP on

Following extended negotiations, the directive was endorsed with a significantly narrower scope that would reduce the number of companies affected. On 15 March 2024, EU Member States endorsed the Belgian Presidency’s...more

Barnea Jaffa Lande & Co.

Institutional Investors, Investment Funds, and ESG

Barnea Jaffa Lande & Co. on

Recently, we have been witnessing a trend among institutional investors of preferring investment funds that take ESG (environmental, social and governance) considerations into account. ESG considerations lead to investments...more

Ius Laboris

EU takes important step on supply chain due diligence

Ius Laboris on

The European Commission and European Parliament recently reached agreement on the details of a new Corporate Sustainability Due Diligence Directive. The Directive will require large organisations to implement due diligence...more

Jones Day

Mandatory Climate Change Reporting Requirements Under the New European ESRS E1

Jones Day on

Companies within the scope of the Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive...more

The Volkov Law Group

The EU Corporate Sustainability Reporting Directive is (Almost) Here. Is Your Company Ready?

The Volkov Law Group on

On January 1, 2024, the long-awaited EU Corporate Sustainability Reporting Directive (“CSRD”) begins to take effect. The CSRD is intended to redefine corporate social responsibility expectations for both in-scope companies...more

Cadwalader, Wickersham & Taft LLP

EFRAG and GRI Announce Interoperability in Impact Reporting Schemes

Cadwalader, Wickersham & Taft LLP on

The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) released a joint statement announcing the interoperability of their respective reporting standards, enabling companies subject...more

Cadwalader, Wickersham & Taft LLP

Investor Groups Raise Concerns Over European Sustainability Reporting Standards

Cadwalader, Wickersham & Taft LLP on

On July 31, 2023, the European Commission adopted the long-anticipated European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The...more

Mayer Brown Free Writings + Perspectives

The EU Corporate Sustainability Reporting Directive is upon us – what non-EU companies should know and do

Mayer Brown Free Writings + Perspectives on

The EU Corporate Sustainability Reporting Directive (“CSRD”) entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards (“ESRS”) were adopted by the European Commission on 31 July...more

Cadwalader, Wickersham & Taft LLP

EU Commission Adopts Final Sustainability Reporting Rules

Cadwalader, Wickersham & Taft LLP on

On July 31, 2023, the European Commission announced its adoption of the European Sustainability Reporting Standards (ESRS) for companies subject to the Corporate Sustainability Reporting Directive (CSRD). The long-awaited...more

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