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European Commission Reporting Requirements Regulatory Requirements

McDermott Will & Schulte

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

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

A&O Shearman

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

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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

A&O Shearman

Amending Draft EU ITS on Benchmarking of Internal Models

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The European Banking Authority (EBA) has published its final draft implementing technical standards (ITS), amending the Implementing Regulation on the benchmarking of credit and market risk for the 2026 exercise. The EBA...more

Ropes & Gray LLP

US and EU Agree on Trade Framework Agreement – Implications for ESG/CSR Compliance

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On August 21, the US and EU announced that they have agreed on a Framework on an Agreement on Reciprocal, Fair, and Balanced Trade. The Framework Agreement expands upon earlier official statements on the US-EU trade deal and...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

Bergeson & Campbell, P.C.

The Hidden Risk of Diminished Environmental Data: Could the United States Lose Its “Low-Risk” Status under the EUDR?

The European Union Deforestation Regulation (EUDR), in force since January 1, 2024, mandates that “relevant commodities” linked to deforestation — including cattle, cocoa, coffee, oil palm, rubber, soya, and wood — must not...more

A&O Shearman

ESAs update SFDR Q&As

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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

A&O Shearman

EBA publishes final RTS for operational risk loss under CRR3

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The European Banking Authority (EBA) has published a final report containing three final draft regulatory technical standards (RTS) aimed at standardising the collection and recording of operational risk losses under the...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

Paul Hastings LLP

Consolidation of EU Green Deal Regulation on the Horizon

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The European Commission is advancing a major regulatory initiative in the form of an Environmental Omnibus Package (Omnibus) to streamline and consolidate core EU environmental legislation. Framed as a simplification effort,...more

A&O Shearman

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

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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...

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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

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

Orrick, Herrington & Sutcliffe LLP

EU Commission – Guidelines on the Scope of the Obligation for GPAI Models under the AI Act

The European Commission published guidelines concerning the definition of “general-purpose AI models” (GPAI) under the AI Act and the scope of the Chapter V obligations imposed on providers of these models. The final...more

DLA Piper

Horizon - ESG Regulatory News and Trends - July 2025

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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

Latham & Watkins LLP

European Commission Consults on Draft Foreign Subsidies Regulation Guidelines

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On 18 July 2025, the European Commission (EC) published the draft guidelines on the implementation of the Foreign Subsidies Regulation (FSR Guidelines)....more

A&O Shearman

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

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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

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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

Mayer Brown

UK Weekly Sanctions Update - Week of July 14, 2025

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RUSSIA SANCTIONS - UK Lowers Oil Price Cap on Seaborn Russian Crude Oil, OFSI publishes related FAQs: On July 18, 2025, the UK Government, alongside the EU, announced that it will lower to Oil Price Cap on seaborne Russian...more

A&O Shearman

EC adopts delegated regulation to simplify EU taxonomy reporting and screening criteria

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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

Hogan Lovells

EU Omnibus updates – Corporate Sustainability Reporting Directive (CSRD) “quick fix” amendments adopted by European Commission

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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

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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

ESRS Simplification: Updated Timeline and Expectations

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The European Commission has extended the deadline for the European Financial Reporting Advisory Group (EFRAG) to submit its technical advice on simplifying the European Sustainability Reporting Standards (ESRS) under the...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

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