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Sustainable Finance European Union Corporate Governance

A&O Shearman

EC adopts Delegated Regulation to postpone ESRS disclosure requirements for wave one companies

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The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2023/2772, introducing targeted amendments, referred as a "quick fix", to postpone the application of certain disclosure...more

Jones Day

ESMA Report on the Integration of Sustainability Risks and Disclosures Under SFDR

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The funds industry continues to wait for regulators and legislators to review and fix the multiple flaws in the existing SFDR regime. In the meantime, in July 2023, ESMA launched a “common supervisory action” ("CSA”)...more

A&O Shearman

FMSB Statement of good practice on the governance of sustainability-linked products

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The Financial Markets Standards Board (FMSB) has issued a Statement of Good Practice (SoGP) on the governance of sustainability-linked products (SLPs), along with a press release. SLPs are products where the financial and/or...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

Goodwin

Corporate Sustainability Reporting in the EU: Simplification, Decluttering, and Regulatory Burden Reduction Under Omnibus I or...

Goodwin on

The keenly awaited details of the EU’s proposed first omnibus package were published on 26 February 2025. The package includes amendments to the Corporate Sustainability Reporting Directive (CSRD) (including revision and...more

McDermott Will & Emery

Simplification Omnibus Package

McDermott Will & Emery on

On February 26, 2025, the EU Commission presented the first part of the Omnibus Simplification Package announced in January 2025. This formal legislative initiative aims to simplify and harmonise existing EU regulations...more

A&O Shearman

EC proposes omnibus sustainability package

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The European Commission (EC) has published two omnibus proposals on sustainability and EU investments, designed to address overlapping, unnecessary or disproportionate rules that are creating unnecessary burdens for EU...more

A&O Shearman

ESMA final report on the European Green Bonds Regulation

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The European Securities and Markets Authority (ESMA) has published a final report on the technical standards on the external reviewer regime under the European Green Bonds Regulation (EuGB). The regime requires external...more

Hogan Lovells

ESG Focus: UK/EU/International ESG Regulation Monthly Round-Up – February 2025

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The first two instalments of the EU’s much anticipated omnibus packages of simplification were published on 26 February. The Commission proposes amendments to the Corporate Sustainability Reporting Directive (CSRD), the...more

A&O Shearman

EU Platform on Sustainable Finance publishes report on enhancing usability of EU Taxonomy framework

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The EU Platform on Sustainable Finance has published a report on enhancing the usability of the EU's Taxonomy regime. The report takes account of the European Commission's stated ambition to streamline ESG reporting...more

Proskauer - Regulatory & Compliance

European Commission’s Competitiveness Compass – is it the roadmap for simplification of EU sustainability regulations?

On 29 January 2025, the European Commission published a communication on its Competitiveness Compass for the EU (COM(2025) 30). The Competitiveness Compass outlines the European Commission’s proposed initiatives for the next...more

Morrison & Foerster LLP

2025 ESG + Sustainability Predictions

In 2024, challenges to environmental, social, and governance (ESG) and sustainability initiatives in the United States proliferated internationally. This proved true, even as Europe promoted additional ESG and climate/social...more

Hogan Lovells

EU ESG regulation update: how might the omnibus simplification package change ESG reporting obligations under the Corporate...

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As a response to competitiveness concerns, the European Commission will propose an omnibus package to simplify and eliminate overlaps and contradictions in sustainability reporting in the Corporate Sustainability Reporting...more

Hogan Lovells

UK/EU/International ESG Regulation Monthly Round-Up – December 2024

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As we enter into 2025, we look back to ESG regulatory developments in December 2024 and reflect on the expected legislation for the coming year. We anticipate more regulatory initiatives in 2025, particularly in the UK. In...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more

Mayer Brown Free Writings + Perspectives

The EU Green Bond Standard

Christmas is coming early to the ESG bond market as the new EU Green Bond Standard applies from 21 December 2024. The new standard is conceptually similar to existing ICMA use of proceeds standards but quite different in...more

A&O Shearman

EU Regulation on environmental, social and governance rating activities published

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Regulation (EU) 2024/3005 on the transparency and integrity of environmental, social and governance rating activities has been published in the Official Journal of the European Union. The Regulation aims to strengthen the...more

Hogan Lovells

Enforcement update: EU Sustainable Finance Disclosure Regulation (SFDR)

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EU competent authorities seem to be stepping up enforcement actions for SFDR disclosure acting as a timely reminder for fund managers to ensure that holdings and procedures for allocating investments align with statements in...more

A&O Shearman

European Commission Guidance for Financial Institutions on Disclosures Delegated Act under Taxonomy Regulation

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A European Commission notice has been published in the Official Journal of the European Union on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act on the reporting of...more

A&O Shearman

Key biodiversity developments and COP16

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In this article, we provide an overview of country-led and private sector-driven key developments surrounding the recent United Nations Biodiversity Conference (COP16). The world is progressively recognizing that biodiversity...more

Goodwin

Horizon Scan for Private Investment Funds - Autumn 2024

Goodwin on

Welcome to the third edition of our Horizon Scan for 2024: key recent and expected funds, regulatory and tax developments to look out for. As before, we focus on the most important developments and changes that we expect...more

Hogan Lovells

Three months on from the CSRD transposition deadline – where are we now?

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With the deadline to transpose the requirements of the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) into national law expiring on 6 July 2024, we have reviewed and summarised the transposition status for...more

White & Case LLP

The trend: Driving responsible business

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An accelerating focus on doing business responsibly will force changes to wide-ranging aspects of business operations and strategy - Societal expectations of businesses have shifted fundamentally over the past five years....more

A&O Shearman

EU Guidelines on Funds' Names Using ESG or Sustainability-Related Terms

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The guidelines establish that to be able to use these terms, a minimum threshold of 80 percent of investments should be used to meet environmental, social characteristics or sustainable investment objectives. The guidelines...more

A&O Shearman

European Commission Provides Further Clarifications on EU Corporate Sustainability Reporting Rules

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The European Commission has published a draft Commission Notice on the interpretation of certain legal provisions in the Accounting Directive, Audit Directive, Audit Regulation, Transparency Directive, Regulation (EU)...more

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