News & Analysis as of

European Commission Disclosure Requirements

A&O Shearman

EC Publishes Draft Acts Revising REMIT IR and Introducing New Rules for IIPs and RRMS

A&O Shearman on

The European Commission (EC) has published two draft regulations which aim to modernise and reinforce the transparency and integrity of the EU's wholesale energy markets under Regulation (EU) No 1227/2011 on Wholesale Energy...more

Ropes & Gray LLP

Ropes & Gray CSRD Transposition Tracker - Updated 8.20.25

Ropes & Gray LLP on

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

ESAs update SFDR Q&As

A&O Shearman on

The European Supervisory Authorities—the European Banking Authority, European Insurance and Occupational Pensions Authority and the European Securities and Markets Authority—have published an updated version of their...more

Skadden, Arps, Slate, Meagher & Flom LLP

EU’s General-Purpose AI Obligations Are Now in Force, With New Guidance

- What is new: The EU AI Act’s obligations on general-purpose AI providers have now come into force alongside the publication of guidance, a code of practice and a disclosure template that flesh out GPAI model providers’...more

Ropes & Gray LLP

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

Ropes & Gray LLP on

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

WilmerHale

European Commission Releases Mandatory Template for Public Disclosure of AI Training Data

WilmerHale on

On July 24, 2025, the European Commission’s AI Office published its template for the public summary of training content for general-purpose AI (GPAI) models under Regulation (EU) 2024/1689 (AI Act). ...more

Latham & Watkins LLP

EFRAG Releases Proposed Amended ESRS for Public Consultation

Latham & Watkins LLP on

The proposals outline simplification “levers” to address sources of complexity in sustainability reporting under the EU Corporate Sustainability Reporting Directive....more

A&O Shearman

Suite of technical standards supplementing the EU Green Bonds Regulation and guidelines published in the OJ

A&O Shearman on

Three Commission Delegated Regulations supplementing the EU Green Bonds Regulation (Regulation (EU) 2023/2631) have been published in the Official Journal of the European Union (OJ), namely: - Commission Delegated Regulation...more

Jones Day

Reform of the EU Securitisation Framework—Part 4: Amendments to the Transparency Regime Under Article 7 of the EU Securitisation...

Jones Day on

On 17 June 2025, the European Commission (the "Commission") published its proposed measures to revive the securitisation framework in the European Union ("EU"), with a view to making it simpler and more fit for purpose. This...more

Cooley LLP

Drafts of New EU CSRD Reporting Standards Published, Open for Consultation

Cooley LLP on

On July 31, 2025, the long-awaited drafts of the updated European Sustainability Reporting Standards (ESRS) were published and are now open for public consultation. The ESRS are the mandatory reporting standards for European...more

Proskauer - Regulatory & Compliance

EFRAG Launches Consultation on Simplified European Sustainability Reporting Standards (ESRS) under the CSRD

On 31 July 2025, the European Financial Reporting Advisory Group (EFRAG) launched its much anticipated 60-day consultation on the revised and simplified European Sustainability Reporting Standards (ESRS) for companies in...more

Hogan Lovells

ESG Focus: UK/EU/International ESG regulation monthly round-up – July 2025

Hogan Lovells on

Though it has been a little quieter this month, there are still ongoing developments in relation to the EU omnibus simplification package, including the anticipated “quick fix” for companies currently reporting under the...more

DLA Piper

Horizon - ESG Regulatory News and Trends - July 2025

DLA Piper on

Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

A&O Shearman

EC adopts Delegated Regulation to postpone ESRS disclosure requirements for wave one companies

A&O Shearman on

The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2023/2772, introducing targeted amendments, referred as a "quick fix", to postpone the application of certain disclosure...more

Ropes & Gray LLP

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

Ropes & Gray LLP on

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

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

Skadden, Arps, Slate, Meagher & Flom LLP

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

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

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

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

Morrison & Foerster LLP

EU Sustainability Reporting Unpacked: Latest Developments on the Omnibus Package and ISSB Interoperability

The Omnibus Simplification Package, launched by the European Commission in February 2025, aims to substantially reduce the compliance burden for corporate sustainability in the EU. The package focuses on amending the...more

Ropes & Gray LLP

European Commission Significantly Cuts Back Taxonomy Reporting – A Look at the July 4 Delegated Regulation

Ropes & Gray LLP on

While we in the US were celebrating Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate. On July 4, the European Commission adopted a Delegated Regulation...more

Morgan Lewis

European Commission Publishes Proposed Amendments to the EU Securitisation Regulation

Morgan Lewis on

The European Commission published its proposals for amendments to the EU Securitisation Regulation on 17 June 2025. These proposals are of significant importance for securitisation market participants....more

Akin Gump Strauss Hauer & Feld LLP

The EU’s CSRD and CSDDD Compliance Playbook Is Being Rewritten (Again)

European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more

Hogan Lovells

EFRAG delivers progress report on ESRS simplification to the European Commission giving clues to ESRS changes and Omnibus updates

Hogan Lovells on

On 20 June 2025, EFRAG published its progress report to the European Commission on EFRAG's progress on its work plan. It sets out the work it has done so far on the simplification and burden reduction levers that were...more

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