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European Union › Public Consultations › 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 -
Jones Day

Sustainability Obligations for Spanish Data Centers

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The draft Royal Decree on the sustainability and energy efficiency of data centers will be subject to public consultation until 15 September 2025. ...more

Ropes & Gray LLP

Summer of CSRD Redux: An In-depth Look at EFRAG’s Proposed Changes to the ESRS 1 General Requirements Standard

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As many of our readers will remember, during summer 2023, we published a 10+-part series that examined the requirements of ESRS 1, which is the cross-cutting standard that contains the general requirements for reporting under...more

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

Northern Ireland: Gender Pay Gap Reporting

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

In February 2025, the Department for Communities in Northern Ireland closed a public consultation that began late last year on the proposed introduction of a requirement for Northern Ireland employers to report on their...more

Ropes & Gray LLP

EFRAG Launches Public Consultation on European Sustainability Reporting Standards Revisions

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In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more

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