News & Analysis as of August 17, 2025

Regulatory Requirements

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EFRAG Launches Consultation on Simplified European Sustainability Reporting Standards (ESRS) under the CSRD

Proskauer - Regulatory & Compliance on 8/8/2025

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

EFRAG launch consultation on simplified European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability...

Hogan Lovells on 8/4/2025

On 31 July 2025, EFRAG launched its 60-day consultation on the Exposure Drafts of the revised and simplified European Sustainability Reporting Standards (“ESRS”) for those reporting under the Corporate Sustainability...more

Deciphering France’s Proposal on Sustainability Reporting and Diligence Matters

Latham & Watkins LLP on 2/10/2025

The first EU country to transpose the CSRD has proposed a course correction to reduce the regulatory burden on in-scope and medium-sized companies....more

Current developments in ESG obligations in the EU: Omnibus Regulation and EU Deforestation Regulation

Morrison & Foerster LLP on 1/20/2025

In the EU, the new year brings on the one hand hope for relief regarding ESG reporting and disclosure obligations (I. below). On the other hand, the EU Deforestation Regulation (EUDR) will create new burdens for many...more

Aktuelle Entwicklungen bei ESG-Pflichten in der EU: Omnibus-Verordnung und EU-Entwaldungsverordnung

Morrison & Foerster LLP on 1/20/2025

In der EU lässt das neue Jahr einerseits auf Entlastungen bei den ESG-Berichterstattungs- und Offenlegungspflichten hoffen (unten I.). Andererseits wird die EU-Entwaldungsverordnung (EUDR) für viele Unternehmen neuen Aufwand...more

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