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Corporate Social Responsibility › Reporting Requirements

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Hogan Lovells

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

Hogan Lovells on

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

Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

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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

Latham & Watkins LLP

“Stop the Clock” Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

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The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

A&O Shearman

Omnibus I 'stop-the-clock' directive published in Official Journal of the EU

A&O Shearman on

The Directive (EU) 2025/794, amending the EU Corporate Sustainability Reporting Directive (CSRD) and EU Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the EU (OJ),...more

Proskauer - Regulatory & Compliance

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

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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

Latham & Watkins LLP

Stop the Clock Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

Latham & Watkins LLP on

The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

Proskauer - Regulatory & Compliance

Final Approval for Simplification – Council of the European Union Formally Approves to “Stop-the-Clock” on Sustainability...

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On 14 April 2025, the Council of the European Union (the “Council”) has given the greenlight for the “Stop-the-clock” proposal, which will postpone the application of sustainability reporting and diligence requirements. This...more

Walkers

Irish SPVs and listed SMEs to be excluded from sustainability reporting regime

Walkers on

On 26 February 2025, the European Commission (Commission) published an omnibus package (Omnibus Package) of proposals to amend the EU's framework for sustainability reporting, including under the CSRD ((EU) 2022/2464). The...more

Proskauer - Regulatory & Compliance

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

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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

Jenner & Block

Client Alert: Omnibus or no Omnibus: Six Reasons Why Companies Operating in the EU and UK Should Not Let ESG Compliance Slide

Jenner & Block on

Following the EU Commission’s proposed Omnibus Directives (the Omnibus Proposals) to amend the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD) and Corporate Sustainability Reporting Directive (CSRD),...more

Jones Day

SBTi Releases Draft Revision of Corporate Net-Zero Standard

Jones Day on

The Science Based Targets initiative (SBTi) has released a 132-page draft revision of the Corporate Net-Zero Standard (Version 2.0). Key proposed changes include...more

Environmental General Counsel PC

A European Perspective on Sustainability, CSRD, and the Omnibus Package: An Interview with Ferruccio Bongiorni of Studio Bongiorni

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Environmental General Counsel (“EGC”) Founder and Principal Catherine W. Johnson recently interviewed Ferruccio Bongiorni, Founder and Managing Director of Studio Bongiorni located in Milan, Italy, about sustainability issues...more

Ius Laboris

The Omnibus Package: What Could It Mean for the CSRD?

Ius Laboris on

In February 2025, the EU proposed reduced sustainability reporting rules for a large majority of businesses, responding to criticism that EU red tape hinders competitiveness with other countries. Below, we look at the...more

A&O Shearman

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

A&O Shearman on

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

Wilson Sonsini Goodrich & Rosati

[Webinar] A Shift in ESG: Navigating Environmental and Social Issues Under the New Administration - A Three-Part Series - March...

Wilson Sonsini Goodrich & Rosati on

Under the new administration, several shifts in E&S have impacted public companies across a number of different practice areas. In light of these developments, companies are taking a wide array of approaches to disclosure,...more

Morgan Lewis

EU Commission Publishes Omnibus Package Proposing to Simplify EU Sustainability Laws

Morgan Lewis on

While the European Union has established itself as a frontrunner in sustainability legislation, having passed a significant number of sustainability laws under its Green Deal, its recent omnibus sustainability package...more

Fisher Phillips

México Impone el Reporte de Sostenibilidad para Emisoras de Valores y Otros Participantes del Mercado de Valores: Puntos Clave...

Fisher Phillips on

Una reforma reciente en México introduce cambios regulatorios significativos, que incluyen requisitos de reporte anual para emisoras de valores y otros participantes del mercado de valores, incluidas las emisoras extranjeras....more

Fisher Phillips

Mexico Mandates Sustainability Reporting for Securities Issuers and Other Securities Market Participants: Key Takeaways for...

Fisher Phillips on

A recent reform in Mexico creates significant regulatory changes, including annual reporting requirements for securities issuers and other securities market participants – including foreign issuers. Under the resolution,...more

Morrison & Foerster LLP

Shifting Sands of EU ESG Reporting Compliance

Morrison & Foerster LLP on

The Commission has proposed a package of measures compiled in a so-called Omnibus Directive aiming at simplifying substantial elements of the EU’s sustainability regulatory framework (see draft law). This includes amendments...more

Skadden, Arps, Slate, Meagher & Flom LLP

European Commission Publishes ESG Reporting Omnibus Package

Skadden, Arps, Slate, Meagher & Flom LLP on

On 26 February 2025, the European Commission (the EC) adopted a new package of proposals aimed at simplifying the EU’s ESG reporting and compliance requirements. The EC published two separate proposals for directives to make...more

Fenwick & West LLP

European Commission Adopts Much-Anticipated Omnibus Package Aimed at Simplifying Various Sustainability Regulations

Fenwick & West LLP on

On February 26, 2025, the Commission announced that it has adopted a new omnibus package of proposals designed to “simplify EU rules, boost competitiveness, and unlock additional investment capacity.” Commission President...more

Hogan Lovells

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

Hogan Lovells on

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

Cooley LLP

CEOs Increasingly Care About Disclosure as They Become More Accountable for Sustainability Strategies

Cooley LLP on

For larger companies, Teneo notes that CEOs are named in sustainability reports to be ultimately responsible for their corporate climate strategies a third of the time – almost double the amount disclosed in 2023 (18%). CEOs...more

Proskauer - Regulatory & Compliance

CSRD Slashed: EU’s Corporate Sustainability Regulations Significantly Reduced

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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

NAVEX

Human rights in the Supply Chain – Prioritizing Third-Party Due Diligence and Ongoing Monitoring 

NAVEX on

Thorough third-party due diligence and ongoing monitoring are essential elements of a robust compliance program and help to protect organizations from costly legal repercussions, reputational damage, and major business...more

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