News & Analysis as of

Sustainability European Parliament Environmental Social & Governance (ESG)

Ropes & Gray LLP

SFDR Review Potentially Delayed to Q1 2026

Ropes & Gray LLP on

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

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

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

Proskauer - Regulatory & Compliance

Momentum on Voting on the Omnibus Delay and Updating Corporate Sustainability Reporting Requirements

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

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

Fenwick & West LLP

European Commission Adopts Much-Anticipated Omnibus Package Aimed at Simplifying Various Sustainability Regulations

Fenwick & West LLP on

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

King & Spalding

Final Countdown: ESMA Guidelines on Funds’ Names Using ESG or Sustainability-Related Terms

King & Spalding on

Over the past few years, there has been a sharp increase in funds using environmental, social, governance (“ESG”), sustainability, impact or sustainable development goals (“SDG”) references in fund names. With this has come...more

Mintz

EU Imposes ESG Compliance Requirements for Companies' Supply Chains

Mintz on

The European Parliament has now approved the “Corporate Sustainability Due Diligence Directive,” which will apply to both EU companies and to non-EU companies doing business in the European Union. (There is a phased...more

Mayer Brown

Human Rights and the Environment: what to expect from the Corporate Sustainability Due Diligence Directive?

Mayer Brown on

Following weeks of uncertainty, the Corporate Sustainability Due Diligence Directive ("CS3D") was finally adopted by the Council of the European Union ("Council") on March 15, 2024. ...more

Latham & Watkins LLP

EU Member States Reach Agreement on Corporate Due Diligence Directive

Latham & Watkins LLP on

Following extended negotiations, the directive was endorsed with a significantly narrower scope that would reduce the number of companies affected. On 15 March 2024, EU Member States endorsed the Belgian Presidency’s...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

Paul Hastings LLP

EU Legislators Reach Provisional Agreement on Corporate Sustainability Due Diligence Directive

Paul Hastings LLP on

After months of discussion – and years of development – on December 14, 2023, the European Council and the Parliament reached a provisional agreement on the Corporate Sustainability Due Diligence Directive (“CSDDD”). The...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

Cadwalader, Wickersham & Taft LLP

European Parliament Adopts Corporate Sustainability Due Diligence Directive Amendments

On June 1, 2023, the European Parliament adopted amendments to the corporate sustainability due diligence regulation and amending directive. Under the amendments, large companies operating in the EU would be required to...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

European Parliament and Council Reach Political Agreement on CSRD

Latham & Watkins LLP on

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

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

Aufsichtsrechtliche und zivilrechtliche Rechtsfolgen bei Verstößen gegen Transparenzpflichten nach der OffenlegungsVO und...

King & Spalding on

Seit dem 10. März dieses Jahres gilt die Verordnung (EU) 2019/2088 des Europäischen Parlaments und des Rates vom 27. November 2019 über nachhaltigkeitsbezogene Offenlegungspflichten im Finanzdienstleistungssektor...more

Foley Hoag LLP - Global Business and Human...

New E.U. Measure on Environmental and Human Rights Due Diligence Has Far-Reaching Implications for Companies Operating in Europe...

On March 10, 2021, the European Parliament approved a legislative measure by an overwhelming 504-79 majority that paves the way for a landmark set of regulations setting a corporate duty of care regarding environmental...more

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