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Proposed Amendments European Union Reporting Requirements

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

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Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

Hogan Lovells

EU Omnibus update – draft report published by Jörgen Warborn MEP and EFRAG simplified ESRS exposure drafts

Hogan Lovells on

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

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

Jones Day

Amending the CSRD and CS3D: EU's New Proposed Changes Would Fix Legal Loopholes

Jones Day on

The EU ESG rules are undergoing extensive revision as part of the EU's “Omnibus” process that began with the European Commission's release in February 2025 of a set of amendments and has already resulted so far in a two-year...more

Ropes & Gray LLP

Omnibus Simplification of the European Sustainability Reporting Standards Gains Momentum – An In-depth Look at the EFRAG Work Plan...

Ropes & Gray LLP on

On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more

A&O Shearman

ESMA final report on systematic internaliser ITS, volume cap and transparency calculations and trading venue RTS

A&O Shearman on

The European Securities and Markets Authority (ESMA) has published a final report in relation to certain changes being made as a result of the MiFID II/MiFIR review, together with an accompanying press release. The changes...more

Proskauer - Regulatory & Compliance

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

Conyers

Regulatory & Risk Advisory Outlook 2025: Cayman Islands

Conyers on

2024 was once again an active year for the Cayman Islands regulatory industry. In this edition of our Regulatory & Risk Advisory Outlook, our team has summarised the key changes and news during 2024 and taken a look at the...more

Latham & Watkins LLP

European Commission Eases Requirements in European Sustainability Reporting Standards Consultation

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The Commission issued its formal consultation on the ESRS with a number of proposed changes. On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting...more

Latham & Watkins LLP

What the CSRD Could Mean for Companies in the EU

Latham & Watkins LLP on

A series of early-stage working papers provide insight into how a proposed EU legislation might expand companies’ ESG reporting obligations. On 21 April 2021, the European Commission adopted the Corporate Sustainability...more

Goodwin

European Commission Outlines Proposals For AIFMD 2

Goodwin on

As the Alternative Investment Fund Managers Directive (“AIFMD”) was being developed prior to 2011, there were serious concerns across the funds industry that it might force managers to set up their funds offshore to avoid the...more

Akin Gump Strauss Hauer & Feld LLP

In Principle: 10 Things Authorised Firms Need to Know for 2020

Welcome to the 2020 edition of In Principle. With the United Kingdom (UK) leaving the European Union (EU) on31 January 2020, and moving into a transition period which will last until 31 December 2020, Brexit of courselooms...more

Orrick, Herrington & Sutcliffe LLP

Orrick's Financial Industry Week in Review

SEC Proposes to Amend Rules Governing Its Administrative Proceedings - On September 24, the U.S. Securities and Exchange Commission (the "SEC") proposed to amend rules governing its administrative proceedings. Key...more

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