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European Union › New Legislation › Reporting 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 -
Ropes & Gray LLP

An Update on the German LkSG for US-based Multinationals – Draft Amendments and a New Round of Compliance Inquiries

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Many US-based multinationals are subject to the German Supply Chain Due Diligence Act, which is commonly known by its German acronym, the LkSG. Over the last couple of weeks, Germany has dashed any hopes for a quiet end to...more

McDermott Will & Schulte

A step towards CSRD implementation in Germany: The new draft bill of 10 July 2025

McDermott Will & Schulte on

On 10 July 2025, the Federal Ministry of Justice presented a revised draft bill for the implementation of Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive – “CSRD”) as amended by Directive (EU) 2025/794...more

Ropes & Gray LLP

Ropes & Gray CSRD Transposition Tracker - Updated 8.20.25

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

A&O Shearman

Pay Transparency Readiness Study 2025

A&O Shearman on

A&O Shearman's Insights from Leading Employers on the implementation of the EU Pay Transparency Directive - 1. LEGAL BACKGROUND AND MOTIVATION FOR THE SURVEY - The Pay Transparency Directive (EU) 2023/970 (EU Pay...more

Ius Laboris

EU Pay Transparency: What You Might Have Missed

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There is less than one year to go to the deadline for implementing the EU Pay Transparency Directive. With the clock ticking, we have summarised below some recent updates on national implementation that employers might have...more

Offit Kurman

The “One Big Beautiful” Bill and the State of AI Regulation

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After several weeks of back and forth on a potential 10-year moratorium on state or local AI legislation and regulation enforcement, the final version of the so-called One Big Beautiful Bill Act, signed into law on July 4,...more

DCI Consulting

Understanding the EU Pay Transparency Directive

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Blog Overview: Employers with a presence in Europe must prepare for annual pay reporting requirements as part of the European Union Pay Transparency Directive. While European Union member states are still working to...more

Ropes & Gray LLP

A CSRD Transposition Update – Three Additional Countries Adopt the “Stop the clock” delay

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...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

Morrison & Foerster LLP

NIS 2: Strengthening Europe’s Cyber Defenses

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European cybersecurity risk management and reporting obligations have received a substantial facelift. The Directive (EU) 2022/2555 on measures for a high common level of cybersecurity across the EU (“NIS 2”) became effective...more

A&O Shearman

Regulatory monitoring: EU version - June 2025

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Our monthly regulatory newsletter monitors all relevant developments regarding European regulatory law in English language....more

King & Spalding

Cyber Resilience Is Key: The Never-Ending Delays of NIS2 Implementation

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The European Union’s ("EU") NIS2 Directive (Directive (EU) 2022/2555) capitalizes on the success of its predecessor, NIS, the first horizontal minimum harmonization cyber security and resilience frameworks at the EU level....more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

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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

Skadden, Arps, Slate, Meagher & Flom LLP

UK Bill Would Increase Cybersecurity Standards for Critical Infrastructure Operators

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Recent months have seen a spate of high-profile cyber incidents that have affected UK companies and disrupted supply chains, keeping cybersecurity on the front pages and at the top of UK companies’ agendas. In response to the...more

Proskauer - Regulatory & Compliance

Council of the European Union Agrees Mandate to Streamline CSRD and CSDDD Requirements

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On 23 June 2025, the Council of the European Union (“Council”) endorsed its negotiating mandate on the European Commission’s Omnibus I proposal, which aims to streamline the Corporate Sustainability Reporting Directive ((EU)...more

A&O Shearman

Benchmarks Regulation published in the Official Journal of EU

A&O Shearman on

Regulation (EU) 2025/914 amending the EU Benchmarks Regulation has been published in the Official Journal of the EU. The amending Regulation amends the scope of the rules for benchmarks...more

Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

Latham & Watkins LLP

EU Listing Act - Regulatory Divergence Between EU and UK MAR

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Until recently, the UK and EU post-Brexit market abuse regimes remained substantially aligned. However, the passing of the EU Listing Act reforms in 2024 has meant that UK and EU MAR have started to diverge meaningfully for...more

Hogan Lovells

France’s rapid alignment with the EU omnibus “Stop-the-clock” directive

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In response to growing concerns over regulatory complexity and business competitiveness, the EU adopted the “Stop-the-Clock” directive in April 2025, delaying key sustainability reporting and due diligence obligations under...more

DLA Piper

Will UK Cyber Reforms Keep Step with NIS2?

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Since its announcement during the King’s Speech on 17 July 2024, there has been much anticipation over the contents of the Cyber Security and Resilience Bill (“CS&R Bill“) and in particular the extent to which it will bring...more

Jenner & Block

Client Alert: What Businesses Operating in the United Kingdom and Europe Need to Know About DEI

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In today's increasingly diverse and interconnected business environment, companies that operate on an international scale have often looked to implement policies – including those relating to diversity, equity, and inclusion...more

Proskauer - Regulatory & Compliance

CSRD and CSDDD Officially Delayed, With Huge Majority of MEPs in Support

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On 3 April 2025, the European Parliament voted to postpone the implementation dates for corporate sustainability due diligence and reporting requirements, as the first step in the European Commission’s “Omnibus”...more

King & Spalding

France Adopts a Law Banning PFAS in Cosmetics, Textiles, and Waxing Products

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After several months of uncertainty due to amendments made by the Senate and the dissolution of the National Assembly shortly thereafter, France finally passed a law on February 27, 2025, aiming to reduce risks associated...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

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In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more

Eversheds Sutherland (US) LLP

Global Supply Chain Horizons - December 2024

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Welcome to the latest edition of our quarterly global supply chain horizons providing you with an update on the key developments from around the world - Asia - China: Export ban of critical minerals to the US - On December...more

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