Over the past decade, the European Union has enacted a host of new legislation to protect the environment, promote sustainability, and tackle climate change, including the European Green Deal to new reporting and due...more
The Sustainability Omnibus has led to substantive amendments to the EU CSRD, EU CSDDD, and EU Taxonomy, bringing clarity on next steps....more
In this issue, we identify a number of key highlights from European legislative and regulatory developments and advances in the global sustainable finance framework more broadly. What’s inside: Click here to read the full...more
Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in sustainability. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business...more
Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD....more
Following the well-publicized rollback and simplification of sustainability rules in the United States and Europe, companies might assume that this is no longer an area that needs attention in transactions. However, this is...more
In 2026, the global Environmental, Social, and Governance (ESG) and sustainability landscape continues to shift and evolve. Similar to prior years, businesses can expect to navigate fragmented requirements across...more
Recently we wrote about how the UK government and the European Commission have both confirmed that investment in the defence sector is not incompatible with sustainability-related rules and regulations in our briefing here,...more
This month's ESG Regulatory Round Up captures a broad range of UK, EU and international developments for February 2026. UK regulators intensified their focus on transition and biodiversity, with the Bank of England analysing...more
Directive (EU) 2026/470 amending the EU Corporate Sustainability Reporting Directive (CSRD) and the EU Corporate Sustainability Due Diligence Directive (CSDDD), amongst others, has been published in the Official Journal of...more
After the agreement reached between the European Parliament and the Council on the Sustainability Omnibus in December 2025, it has now been published in the Official Journal of the EU on February 26, as Directive (EU)...more
The EU's corporate sustainability framework has been reset. On 24 February 2026, the EU formally adopted the Omnibus I package, which is a wide-ranging simplification initiative that amends two landmark directives, which...more
After protracted negotiations and a period of uncertainty for business, critical amendments to the Corporate Sustainability Reporting Directive (“CSRD”) and Corporate Sustainability Due Diligence Directive (“CSDDD”) have been...more
Over five years ago, the European Green Deal promised to make climate neutrality Europe’s new industrial strategy. Introduced in 2019, it marked a fundamental, long-term shift in European policy priorities....more
Following months of discussion, the EU Parliament and Council have adopted the final text of the omnibus legislative proposal simplifying the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due...more
Welcome to our Governance & Sustainability Roundup — Our regular briefing that gives a quick overview on what has happened recently in the world of governance and sustainability that may be of interest to your company, your...more
Ropes & Gray – in conjunction with leading law firms across Europe – has published a new update of its monthly CSRD Transposition Tracker....more
The global approach to sustainability reporting is in flux. There is no single, settled approach: some jurisdictions are pressing ahead with mandatory regimes while others are stepping back under political and market...more
For over a year, the EU has been working to reduce the scope of and simplify two flagship ESG rules, the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D)....more
Welcome to our debt capital markets update - a roundup of key Irish and EU legislative and regulatory developments shaping financial markets in Ireland....more
The publication marks the finalisation of the Sustainability Omnibus process, resulting in increased certainty for businesses....more
Against the backdrop of regulatory fragmentation and rising stakeholder scrutiny, companies face mounting risk across environmental compliance, governance, litigation, and internal controls. Yet, the current conversation...more
Most US public companies are busily preparing their fiscal 2025 Form 10‑K and 2026 annual meeting proxy statement. In this post, we discuss our sustainability disclosure expectations for this year, informed by market trends,...more
Welcome to Edition 41 of P2N0 covering the drive to avoid, reduce and remove greenhouse gas (GHG) emissions to progress to net-zero GHG emissions (NZE)....more