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Beyond the Forest: Navigating the EU’s Deforestation Rules

On 15 April 2025, the European Commission (the “Commission”) released new simplification measures relating to the EU Deforestation Regulation (“EUDR”) with the promise of ensuring a “simple, fair and cost-efficient...more

Final opportunity to shape SFDR’s future in European Commission’s Call for Evidence

On 2 May 2025, the European Commission launched its ‘Call for Evidence’ on the review of the Sustainable Finance Disclosure Regulation (SFDR). The European Commission aims to review the SFDR to simplify the framework,...more

Tough Timetable Pushed Through To Update CSRD’s Reporting Standards

On 25 April 2025, the sustainability reporting board (“SRB”) of the European Financial Reporting Advisory Group (“EFRAG”), agreed the internal timeline for delivering advice to the European Commission on the simplification of...more

CSRD’s ESRS Draft Work Plan Faces Rejection At Latest EFRAG Meeting

On 15 April 2025, the sustainability reporting board (“SRB”) of the European Financial Reporting Advisory Group (“EFRAG”) failed to agree to an internal timeline for delivering advice to the European Commission on the...more

Have your say on CSRD: EFRAG Launches Public Call for Input on Revisions to ESRS

The European Financial Reporting Advisory Group (EFRAG) has launched a public call for input (Call for Input) on 9 April 2025, seeking feedback from stakeholders and, in particular, from the first wave of preparers who...more

CSRD and CSDDD Officially Delayed, With Huge Majority of MEPs in Support

On 3 April 2025, the European Parliament voted to postpone the implementation dates for corporate sustainability due diligence and reporting requirements, as the first step in the European Commission’s “Omnibus”...more

EU Platform on Sustainable Finance Focuses on Usefulness of Taxonomy in Response to European Commission Proposal

On the 26 March 2025, the EU Platform on Sustainable Finance (“Platform”) responded to the European Commission’s call for evidence on the draft delegated regulation amending the Taxonomy Delegated Acts (the “Taxonomy”)....more

European Council Greenlights First Step of Omnibus – The ‘Stop-the-clock’ Proposal

On 26 March 2025, the European Council approved its position, known as a “negotiating mandate”, on a key element of the European Commission’s proposal to streamline corporate sustainability requirements which are captured in...more

CSRD Slashed: EU’s Corporate Sustainability Regulations Significantly Reduced

On 26 February 2025, the European Commission (the “Commission”) adopted a new package of proposals to simplify the regulations on sustainability. Their aim is to combine the competitiveness and climate goals of the European...more

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

EU Taxonomy developments: EU Platform on Sustainable Finance call for feedback on draft report on new activities and updated...

On 8 January 2025, the EU Platform on Sustainable Finance (PSF) published a draft report and launched a call for feedback on proposed updates to the EU taxonomy. This includes revisions to the Climate Delegated Act and new...more

ESMA Consults on Open-Ended Loan Originating AIFs

On 12 December 2024, the European Securities and Markets Authority (“ESMA”) published a consultation paper (“Consultation”) on draft regulatory technical standards relating to open-ended loan originating AIFs under the...more

Sustainability-related disclosures for all funds proposed by EU Platform on Sustainable Finance

On 17 December 2024, the EU Platform on Sustainable Finance (the “Platform”), an advisory body to the European Commission (the “Commission”), has published a briefing note to the Commission, outlining their proposals for a...more

European Commission publishes FAQs on CSRD and SFDR

On 13 November 2024, the European Commission published 90 frequently asked questions (‘‘FAQs’’) with the aim of enhancing stakeholders’ understanding and compliance with the sustainability reporting requirements under the...more

ESMA’s 2024 Enforcement Priorities: Spotlight on Sustainability and EU Taxonomy Compliance

On 24 October 2024, the European Securities and Markets Authority (“ESMA“) released its 2024 European Common Enforcement Priorities (“ECEP“) for corporate reporting, drawing particular attention to sustainability and...more

Regulation Round Up - October 2024

Welcome to the Regulation Round Up, a regular bulletin highlighting the latest developments in UK and EU financial services regulation....more

European Commission issues FAQs on the Corporate Sustainability Due Diligence Directive

Background of the Corporate Sustainability Due Diligence Directive The Corporate Sustainability Due Diligence Directive (CSDDD) was entered force on 25 July 2024. The purpose of this Directive is to promote sustainable and...more

European Commission issues warnings to EU Member States who failed to implement the CSRD  

The deadline for EU member states (‘‘Member States’’) to implement the Corporate Sustainability Reporting Directive (“CSRD”) into national laws was 6 July 2024. Under EU infringement procedures, the European Commission...more

ELTIF 2.0 – Final RTS Published

Background - On 19 July 2024, the European Commission published final regulatory technical standards (the “RTS”) in respect of Regulation EU/2023/606 relating to the European long-term investment fund (“ELTIF 2.0”). This...more

European Supervisory Authorities’ Joint Opinion on SFDR 2.0

On 18 June 2024, the European Supervisory Authorities (the “ESAs”) published a joint opinion (the “Opinion”) on their recommendations for the next iteration of the Sustainable Finance Disclosure Regulation (“SFDR”)....more

The Anti-Greenwashing Rule Comes Into Force: A Legal Lens

On 31 May 2024, a new anti-greenwashing rule is being introduced by the Financial Conduct Authority (the “FCA”) as part of its Sustainability Disclosure Requirements (“SDR”). We cover here the introduction of the FCA’s...more

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