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EU Omnibus and the CSRD – Ten burning questions on the Commission’s proposals

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more

The Simplification Revolution and the Omnibus: What’s Next for EU Sustainability Reporting and Disclosure?

More competitiveness, more coherence and less administrative burden – these are key political priorities for the new European Commission (the Commission) which took office last December. One of the earliest moves under the...more

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

UK carbon border adjustment mechanism: shaping up ahead of 2027

In 2027, the UK will introduce a carbon border adjustment mechanism (CBAM) on imports of certain carbon intensive goods. The CBAM will impose a charge on the emissions embodied in relevant imports that take place on or after...more

Is more regulation the best route to deliver Net Zero?

How to accelerate the transition to a sustainable economy is a hot regulatory topic for most major economies around the world – and is set to continue ascending the agenda in the years to come. As sustainability-related...more

UK FCA’s new package of sustainability disclosure requirements, labelling rules and anti-greenwashing rule

The Financial Conduct Authority’s (FCA) new package of sustainability disclosure requirements (SDR) and investment labelling rules is a key pillar of the UK government’s efforts to introduce an economy-wide SDR regime. All...more

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