Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
On July 4, 2025, the European Commission (EC) adopted a “Delegated Act Amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts,” marking a significant shift in how companies will interact with the European...more
Just as the European institutions adopted a Stop The Clock before a deep dive on Omnibus provisions, a coalition of NGOs filed a formal complaint on April 18, 2025, with the European Ombudsman. They claim the European...more
The European Commission (“the Commission”) has adopted a new package of proposals to simplify European Union ("EU") rules, boost competitiveness, and unlock additional investment capacity. The aim of the first Omnibus package...more
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