News & Analysis as of

European Commission Climate Change Disclosure Requirements

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

Jones Day

EU Commission Adopts Simplification Measures for the EU Taxonomy

Jones Day on

On July 4, 2025, the Commission adopted a set of measures to simplify the application of the EU taxonomy, in the form of a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts....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

Hogan Lovells

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

Hogan Lovells on

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

Pillsbury - Gravel2Gavel Construction & Real...

Navigating the Diverging Landscape of Climate Disclosure Laws

As the Securities and Exchange Commission (SEC) steps back from defending its March 2024 Climate Disclosure Rule, companies face growing uncertainty in navigating an increasingly fragmented and uncertain landscape of state...more

A&O Shearman

EU Platform on Sustainable Finance publishes updated handbook on climate transition and Paris-aligned benchmarks

A&O Shearman on

The Platform on Sustainable Finance, an advisory body to the European Commission (EC) has published an updated version of its handbook on Climate Transition Benchmarks and Paris-Aligned Benchmarks (version 2), and has also...more

A&O Shearman

EC guidance on technical screening criteria published

A&O Shearman on

A Commission Notice was published in the Official Journal of the European Union on the interpretation and implementation of certain legal provisions of the EU Taxonomy Environmental Delegated Act, the EU Taxonomy Climate...more

A&O Shearman

EC call for evidence on amendments to Delegated Regulation under Taxonomy Regulation

A&O Shearman on

The European Commission (EC) has published a call for evidence on a draft Commission Delegated Regulation amending Commission Delegated Regulation 2021/2178 in relation to the simplification of the content and presentation of...more

A&O Shearman

EC proposes omnibus sustainability package

A&O Shearman on

The European Commission (EC) has published two omnibus proposals on sustainability and EU investments, designed to address overlapping, unnecessary or disproportionate rules that are creating unnecessary burdens for EU...more

A&O Shearman

EU Omnibus and the CSRD – Ten burning questions on the Commission’s proposals

A&O Shearman on

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more

DLA Piper

Horizon - ESG Regulatory News and Trends - February 2025

DLA Piper on

US formally submits notification of withdrawal from Paris Agreement. On January 27, 2025, Dorothy Camille Shea, the US acting ambassador to the United Nations, submitted a notification of withdrawal from the Paris Agreement...more

Proskauer - Regulatory & Compliance

CSRD Slashed: EU’s Corporate Sustainability Regulations Significantly Reduced

On 26 February 2025, the European Commission (the “Commission”) adopted a new package of proposals to simplify the regulations on sustainability. Their aim is to combine the competitiveness and climate goals of the European...more

A&O Shearman

EU Platform on Sustainable Finance publishes report on enhancing usability of EU Taxonomy framework

A&O Shearman on

The EU Platform on Sustainable Finance has published a report on enhancing the usability of the EU's Taxonomy regime. The report takes account of the European Commission's stated ambition to streamline ESG reporting...more

Hogan Lovells

ESG Focus: UK/EU/International ESG Regulation Monthly Round-Up – January 2025

Hogan Lovells on

On 29 January 2025, the EU Commission published a Competitiveness Compass for the EU. President of the European Commission, Ursula von der Leyen, announced that Europe must fix its weaknesses (alluding the a persistent gap in...more

Hogan Lovells

EU SFDR: the future of sustainable finance disclosure and recommendations of the EU Platform on Sustainable Finance

Hogan Lovells on

2024 was set to be the year of review for the Sustainable Finance Disclosure Regulation (SFDR). A number of different approaches have been suggested by the European Commission, national competent authorities and other...more

A&O Shearman

European Commission Guidance for Financial Institutions on Disclosures Delegated Act under Taxonomy Regulation

A&O Shearman on

A European Commission notice has been published in the Official Journal of the European Union on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act on the reporting of...more

A&O Shearman

European Commission Guidance on Sustainability Reporting Provisions

A&O Shearman on

The European Commission has published a set of FAQs to clarify the interpretation of certain provisions on sustainability reporting introduced by: (i) the Corporate Sustainability Reporting Directive into the Accounting...more

Latham & Watkins LLP

European Reporting Standards Published in the Official Journal of the EU

Latham & Watkins LLP on

For in scope companies, disclosures may be required as early as the reporting period for the 2024 financial year. On 22 December 2023, the Commission Delegated Regulation specifying the first set of European...more

Jones Day

The Climate Report: Fourth Quarter 2023

Jones Day on

REGULATORY ISSUES & UPDATES - Mandatory Climate Change Reporting Requirements Under the New European ESRS E1 - The implementation of the European Sustainability Reporting Standards poses risks for reporting companies,...more

Latham & Watkins LLP

European Commission Launches Consultation on Sustainable Finance Disclosure Regulation

Latham & Watkins LLP on

The EU regulators are reviewing the Sustainable Finance Disclosure Regulation introduced in 2021, exploring the need for potential additional adjustments. On 14 September 2023, the European Commission initiated a...more

A&O Shearman

SFDR Consultation and Review by European Commission – a first step towards SFDR 2.0

A&O Shearman on

The Commission has launched a far reaching consultation and review of SFDR, long expected by the industry. This bulletin provides an overview, as well as giving thought as to what we might see in terms of SFDR 2.0....more

Jones Day

Who, What, When: The Impact of the EU CSRD on Non-EU Companies

Jones Day on

The EU’s Corporate Sustainability Reporting Directive (“CSRD”) requires the most detailed and onerous ESG reporting and disclosures anywhere in the world. All told, it is estimated that more than 50,000 companies, including...more

Goodwin

The Seeds for SFDR II? Two EU Commission Consultations

Goodwin on

The European Commission (the Commission) has published two consultations to both evaluate and assess enhancements to the EU’s Sustainable Finance Disclosure Regulation (SFDR). Open until 15 December 2023, the Commission is...more

Paul Hastings LLP

The Evolving Role of Boards of Directors Regarding Business and Human Rights

Paul Hastings LLP on

Three years ago, as part of the EU’s initiative on sustainable governance, the European Commission released a lengthy study on directors’ duties. The study affirmed what many already understood: corporate decision makers face...more

Cadwalader, Wickersham & Taft LLP

EU Commission Adopts Final Sustainability Reporting Rules

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

46 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide