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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

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

EU Omnibus update – draft report published by Jörgen Warborn MEP and EFRAG simplified ESRS exposure drafts

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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

Jones Day

Amending the CSRD and CS3D: EU's New Proposed Changes Would Fix Legal Loopholes

Jones Day on

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

A&O Shearman

European Parliament votes to delay sustainability and due diligence requirements

A&O Shearman on

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

Skadden, Arps, Slate, Meagher & Flom LLP

EU Parliament Votes To Delay Implementation of Sustainability Reporting and Due Diligence Obligations

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

A&O Shearman

Omnibus proposals: Council of the EU agrees position on 'stop-the-clock' mechanism

A&O Shearman on

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

Proskauer - Regulatory & Compliance

CSRD and CSDDD Officially Delayed, With Huge Majority of MEPs in Support

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

Hogan Lovells

EU Omnibus simplification package update – what's next in terms of timing and process for the Council and Parliament?

Hogan Lovells on

On 26 February 2025, the European Commission published its proposals for to postpone the application of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D)...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

Proskauer - Regulatory & Compliance

European Council Greenlights First Step of Omnibus – The ‘Stop-the-clock’ Proposal

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

Latham & Watkins LLP

European Parliament Votes to Postpone Deforestation Regulation to 2025 and Proposes Additional Amendments

Latham & Watkins LLP on

The vote follows the European Commission’s proposal to delay application of the regulation by one year. On 14 November 2024, the European Parliament (Parliament) voted in favour of the European Commission’s (Commission) ...more

Skadden, Arps, Slate, Meagher & Flom LLP

Corporate Sustainability Due Diligence Directive: What Companies in Germany Need To Know

The European Union’s Corporate Sustainability Due Diligence Directive (CSDDD or Directive) entered into force on July 25, 2024, establishing a framework for companies to address risks and adverse impacts on human rights and...more

Latham & Watkins LLP

European Parliament and Council Reach Political Agreement on Right to Repair Directive

Latham & Watkins LLP on

The directive aims to reduce waste and bolster the repair sector. On 2 February 2024, the European Parliament (Parliament) and European Council (Council) reached a provisional deal on a directive promoting the repair of...more

Ius Laboris

EU takes important step on supply chain due diligence

Ius Laboris on

The European Commission and European Parliament recently reached agreement on the details of a new Corporate Sustainability Due Diligence Directive. The Directive will require large organisations to implement due diligence...more

White & Case LLP

Draft EuGB Regulation and implications for future green ABS

White & Case LLP on

On 10 May 2023, the Council of the European Union (the "Council") submitted a draft for a European Green Bonds Regulation (the "Draft EuGB Regulation") to the European Parliament for review and approval....more

Latham & Watkins LLP

European Parliament Agrees Position on Corporate Sustainability Due Diligence Directive

Latham & Watkins LLP on

Trialogue negotiations have begun following the parliament’s vote. On 1 June 2023, the European Parliament voted to adopt its initial negotiating position on the EU’s proposed Corporate Sustainability Due Diligence...more

McDermott Will & Schulte

CSRD Update: Corporate Sustainability Reporting Directive (CSRD) adopted

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

Latham & Watkins LLP

European Parliament Adopts Corporate Sustainability Reporting Directive

Latham & Watkins LLP on

From 2024 at the earliest, more European and global companies will need to disclose their ESG activities in greater detail. On 10 November 2022, the European Parliament adopted a final version of the Corporate...more

StoneTurn

Are you ready for ESG as a critical business imperative?

StoneTurn on

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

Latham & Watkins LLP

6 Sustainability Takeaways in EU Antitrust & Regulatory - August 2022

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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

King & Spalding

Pflichten registrierter AIFM nach der Offenlegungsverordnung – Wie transparent müssen kleine AIF-Kapitalverwaltungsgesellschaften...

King & Spalding on

Die Regelungen der Verordnung (EU) 2019/2088 des europäischen Parlaments und des Rates vom 27. November 2019 über nachhaltigkeitsbezogene Offenlegungspflichten im Finanzdienstleistungssektor („OffenlegungsVO“) sind im...more

King & Spalding

Protection of Scientific Dossiers Under Discussion: Proposal for EU Regulation on Transparency and Sustainability in the Food...

King & Spalding on

On April 11, 2018, the European Commission presented its Proposal for a Regulation of the European Parliament and of the Council on the transparency and sustainability of the EU risk assessment in the food chain (COM(2018)...more

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