This publication examines the latest developments in ESG compliance, focusing on the current state, global trends, and the outlook for 2026. It discusses the recent slowdown in new EU ESG regulations, such as the revision and...more
2/5/2026
/ Compliance Management Systems ,
Corporate Sustainability Reporting Directive (CSRD) ,
Due Diligence ,
Enforcement Actions ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
Popular ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management ,
Supply Chain ,
Sustainability
The EU is edging closer and closer to final agreement in relation to the omnibus simplification package on corporate sustainability reporting and due diligence. In the last couple of days the Member States' Ambassadors have...more
12/16/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
New Legislation ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Supply Chain ,
Sustainability ,
Sustainable Business Practices
At the end of November, trilogue negotiations opened. Now just a couple of weeks later the Council's presidency and the European Parliament negotiators have reached a provisional agreement on the omnibus simplification...more
12/10/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
European Parliament ,
New Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Supply Chain ,
Sustainability
On 3 December 2025, EFRAG provided its technical advice on draft simplified European Sustainability Reporting Standards (“ESRS”) to the European Commission. The revised ESRS deliver a “reduction of burden for companies” under...more
On 20 November 2025, the European Commission published a proposal to amend the SFDR. The proposal, if agreed, would repeal the existing SFDR primary and delegated regulations and would amend the Packaged Retail and...more
On 18 November 2025, the trilogue process started on the “omnibus” proposal, initially presented by the Commission in February. The package aims to simplify aspects of the Green Deal, particularly CSRD and CS3D, with the...more
11/26/2025
/ Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
Green Deal ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Supply Chain ,
Sustainability
On 13 November 2025, the European Parliament held its plenary vote on the Omnibus I simplification package. The MEPs adopted a proposal which was put forward by a coalition EPP and right-to-far-right coalition (including ECR...more
11/17/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
European Commission ,
European Parliament ,
New Legislation ,
Omnibus Guidance ,
Reporting Requirements ,
Sustainability ,
Sustainable Business Practices
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
On 11 July 2025, the European Commission adopted a targeted “quick fix” for companies currently reporting under the Corporate Sustainability Reporting Directive (“CSRD”). The “quick fix” will apply to companies that started...more
On 25 June 2025, the UK Department for Business and Trade published a consultation on the exposure draft of the UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2. The consultation seeks views on draft UK...more
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
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
6/16/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Due Diligence ,
EU ,
European Commission ,
European Parliament ,
Proposed Amendments ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability
In a statement on 21 March 2024, the Danish Financial Supervisory Authority advised providers of sustainable investment products to ensure that their internal processes comply with sustainable investment requirements. It...more
On 26 February 2025, the European Commission published its proposals for to postpone the application of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D)...more
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
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
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
In November, we got a tantalizing glimpse into what the future looks like for sustainable finance in the UK in the annual Mansion House speech. We highlight some of the key ESG regulatory announcements below. November also...more
On 8 July 2024, the European Commission Delegated Regulation (EU) 2024/17001 entered into force, providing long-awaited regulatory technical standards (RTS) as mandated under Articles 22(6) and 26d(6) of the EU Securitisation...more
October was a busy month. COP 16 on Biodiversity was held at the end of the month, the UK Autumn Budget was heard on 30 October 2024, and the UK focused Transition Finance Market Review was published. All this has been...more
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
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
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
On 9 September 2024, the FCA confirmed that it is offering “limited temporary flexibility” until 2 April 2025 for firms to comply with the ‘naming and marketing’ rules under the UK Sustainability Disclosure Requirements....more
On 7 August 2024, the European Commission published draft FAQs on the Corporate Sustainability Reporting Directive (CSRD) clarifying the interpretation of certain provisions within the CSRD, the European Sustainability...more