Compliance Perspectives: The EU Whistleblower Directive
Whilst not unexpected, the long-awaited review of the EU Sustainable Finance Disclosure Regulation (SFDR), originally scheduled for Q4 2025, is now likely to be delayed to Q1 2026. This follows the public and targeted...more
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
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
Ropes & Gray has once again updated its monthly Corporate Sustainability Reporting Directive (CSRD) Transposition Tracker. The Tracker is prepared in conjunction with leading law firms across Europe. The Tracker describes...more
With negotiations continuing at both European Parliament and Council of the European Council level, final agreement on the omnibus proposals for sustainability reporting and due diligence still seems far away. But...more
The EU ESG rules are undergoing extensive revision as part of the EU's “Omnibus” process that began with the European Commission's release in February 2025 of a set of amendments and has already resulted so far in a two-year...more
The European Parliament has voted in favour of its 'stop the clock proposal' to delay the application of new sustainability reporting and due diligence under the Corporate Sustainability Reporting Directive (CSRD) and the...more
On 3 April 2025, the European Parliament overwhelmingly voted to delay the implementation of the EU Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The...more
On April 3, 2025, the European Parliament adopted, by an overwhelming majority, a Directive that would “stop the clock” on certain reporting requirements under the EU Corporate Sustainability Reporting Directive (CSRD), as...more
The Council of the EU has announced that it has agreed its position on the "stop-the-clock" mechanism to postpone the dates of application of certain corporate sustainability reporting and due diligence requirements, as well...more
On 3 April 2025, the European Parliament voted to postpone the implementation dates for corporate sustainability due diligence and reporting requirements, as the first step in the European Commission’s “Omnibus”...more
Vote to delay - On 1 April 2025, the European Parliament approved the “urgent procedure” with regards to the “Omnibus” package of proposals to streamline corporate sustainability requirements....more
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
On 26 March 2025, the European Council approved its position, known as a “negotiating mandate”, on a key element of the European Commission’s proposal to streamline corporate sustainability requirements which are captured in...more
On February 26, 2025, the Commission announced that it has adopted a new omnibus package of proposals designed to “simplify EU rules, boost competitiveness, and unlock additional investment capacity.” Commission President...more
Who will play the leading role if we make a new series about AI? If you interview Steven Spielberg, Sundar Pichai, and Sam Altman, you might receive three distinct ideas ranging from the 2001 classic "AI: Artificial...more
On November 28, 2022, the Council of the European Union (“EU”) approved the Corporate Sustainability Reporting Directive (“CSRD”), following adoption of the CSRD by the EU Parliament on November 10, 2022 — a major move toward...more
In November 2022, the Corporate Sustainability Reporting Directive (CSRD) was adopted by the EU Parliament (Parliament) and approved by the European Council (EC). It has thus taken the last hurdle in the legislative process...more
The European Parliament has adopted the near-final version of the Corporate Sustainability Reporting Directive under which European Union ("EU") companies (including non-EU companies with substantial business activity in the...more
ESG – environmental, social and governance factors – has become a major focus for organisations which are under growing pressure to demonstrate they are doing the right thing and executing their commitments to sustainable...more
EU Parliament and Council reach agreement on CSRD - European Parliament and European Council | 21 June 2022 - The European Parliament and European Council reached a provisional political agreement on the terms of the...more
On June 21, 2022, the Council of the European Union (“European Council”) and European Parliament (“Parliament”) reached a provisional political agreement on the Corporate Sustainability Reporting Directive (“CSRD”). A copy of...more
The Corporate Sustainability Reporting Directive expands the existing sustainability reporting requirements and brings more companies under its scope. On 21 June 2022, the European Parliament and European Council reached...more