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Sustainability Obligations for Spanish Data Centers

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The draft Royal Decree on the sustainability and energy efficiency of data centers will be subject to public consultation until 15 September 2025. ...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

Ogletree, Deakins, Nash, Smoak & Stewart,...

Northern Ireland: Gender Pay Gap Reporting

Ogletree, Deakins, Nash, Smoak & Stewart,... on

In February 2025, the Department for Communities in Northern Ireland closed a public consultation that began late last year on the proposed introduction of a requirement for Northern Ireland employers to report on their...more

Ropes & Gray LLP

EFRAG Launches Public Consultation on European Sustainability Reporting Standards Revisions

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In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more

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