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EFRAG delivers progress report on ESRS simplification to the European Commission giving clues to ESRS changes and Omnibus updates

On 20 June 2025, EFRAG published its progress report to the European Commission on EFRAG's progress on its work plan. It sets out the work it has done so far on the simplification and burden reduction levers that were...more

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

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

UK/EU/International ESG Regulation Monthly Round-Up – May 2025

The drive to simplify and increase competitiveness in the European Union continues apace. Member States have started to implement the “stop-the-clock” directive, the Commission has signalled an intent to provide some limited...more

EU Omnibus Update – Recent Developments relating to CSRD and CSDDD – “quick fix” and more

The omnibus “stop-the-clock” directive was published in the Official Journal of the European Union on 16 April 2025 and entered into force the following day. Member States have until 31 December 2025 to transpose the...more

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

This month, we bring you a number of updates on the EU omnibus simplification package, including the ‘Stop-the-Clock’ directive entering into force delaying the application of CSRD and CSDDD and a formal complaint against the...more

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

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

EU Omnibus simplification package – corporate sustainability reporting and due diligence. What's next for the CSRD and the CS3D?

For the last few months the European Commission has been working to bring together a proposal to amend the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), the...more

Where next for the EU omnibus simplification package? Hogan Lovells offers you an ESG regulatory tracker to keep up-to-date

2025 was set to be the year of bedding in EU ESG regulation after a few years of making it. But instead it looks like there may be changes afoot. “Competitiveness” and “cutting the red tape” are the words on everyone’s lips...more

EU SFDR: the future of sustainable finance disclosure and recommendations of the EU Platform on Sustainable Finance

2024 was set to be the year of review for the Sustainable Finance Disclosure Regulation (SFDR). A number of different approaches have been suggested by the European Commission, national competent authorities and other...more

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

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

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

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

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

This month, amidst the Labour party conference in the UK, we have seen a number of policy initiatives communicated via speeches and followed up with official government announcements, for example announcing the upcoming...more

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

Although we might have expected a complete lull over the Summer, there has still been activity in the ESG regulatory world. In the UK, we have seen a continuation of the work on the sustainable disclosure requirements regime...more

Where finance, digital, sustainability and impact meet: what is Regenerative Finance (ReFi)?

The term “regenerative finance” or “ReFi” describes finance for projects that are designed to increase prosperity in terms of regenerating environment, nature and providing a more sustainable future for all. ReFi recognises...more

Biodiversity: incorporating nature and TNFD into your strategy - November 2023

Just as the financial community is getting to grips with TCFD, TNFD has arrived. TNFD provides a framework for disclosure of nature-related financial information – the ways in which nature risks might impact a business, its...more

EU Commission amends the Accounting Directive – number of companies in scope for CSRD reduced

The Commission has adopted amendments to Accounting Directive to account for inflation and which will result in fewer companies being in scope for reporting under the Corporate Sustainability Reporting Directive (CSRD). ...more

Sustainability Disclosure Standards: EU Commission adopts ESRS under the CSRD and UK develops UK SDS

On 31 July 2023, the Commission adopted the European Sustainability Reporting Standards (ESRS) for companies reporting under the Corporate Sustainability Reporting Directive  ((EU) 2022/2464) (CSRD).  The ESRS are based on...more

Biodiversity: incorporating nature and TNFD into your strategy

Just as the financial community is getting to grips with TCFD, TNFD has arrived. TNFD provides a framework for disclosure of nature-related financial information – the ways in which nature risks might impact a business, its...more

TCFD Reporting Explained

In this second article in the series, we look at TCFD-aligned reporting and the TCFD recommendations: who they apply to, why they are needed and what is required by them....more

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