News & Analysis as of

European Commission Disclosure Requirements Environmental Social & Governance (ESG)

A&O Shearman

Prospectus Regime Changes in the EU and UK—A Debt Capital Markets Update

A&O Shearman on

The EU and UK prospectus regimes govern disclosure requirements for securities offered to the public and/or admitted to trading on a regulated market. Recent and forthcoming changes to these regimes have implications for...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

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

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

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

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

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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

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

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

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

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

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Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...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

Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

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 call for evidence for the revision of SFDR

A&O Shearman on

The European Commission (EC) has published a call for evidence to inform the revision of the Sustainable Finance Disclosure Regulation (SFDR), which is planned for Q4 2025. The focus of the review will be to address burdens...more

A&O Shearman

ESMA consultation on transparency and integrity of ESG rating activities

A&O Shearman on

The European Securities and Markets Authority (ESMA) has published a consultation paper on draft regulatory technical standards (RTS) on the transparency and integrity of environmental, social and governance (ESG) rating...more

Jones Day

The Time is Now: Seeking to Reduce the EU ESG Burden

Jones Day on

For those involved in corporate governance, securities law disclosures, or sustainability regulation, you are likely familiar with the European Sustainability Reporting Standards (the “ESRS”) and their 1,100+ data points, at...more

Proskauer - Regulatory & Compliance

Have your say on CSRD: EFRAG Launches Public Call for Input on Revisions to ESRS

The European Financial Reporting Advisory Group (EFRAG) has launched a public call for input (Call for Input) on 9 April 2025, seeking feedback from stakeholders and, in particular, from the first wave of preparers who...more

Jones Day

Accelerating to Stop the Clock (on EU ESG Rules)

Jones Day on

The European Commission proposed the EU Omnibus package on February 26 to reduce the burden, and delay application, of the EU Corporate Sustainability Reporting Directive (CSRD) and the EU Corporate Sustainability Due...more

Jones Day

European Council and European Parliament jump on the Omnibus

Jones Day on

In its meeting of March 20, 2025, the European Council expressed its support of the so-called Omnibus Package proposed by the European Commission on February 26, 2025. The Omnibus Package includes significant changes to EU...more

Environmental General Counsel PC

A European Perspective on Sustainability, CSRD, and the Omnibus Package: An Interview with Ferruccio Bongiorni of Studio Bongiorni

Environmental General Counsel (“EGC”) Founder and Principal Catherine W. Johnson recently interviewed Ferruccio Bongiorni, Founder and Managing Director of Studio Bongiorni located in Milan, Italy, about sustainability issues...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

Goodwin

Corporate Sustainability Reporting in the EU: Simplification, Decluttering, and Regulatory Burden Reduction Under Omnibus I or...

Goodwin on

The keenly awaited details of the EU’s proposed first omnibus package were published on 26 February 2025. The package includes amendments to the Corporate Sustainability Reporting Directive (CSRD) (including revision and...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

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