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Regulatory Reform › EU Directive › Reporting Requirements

Jones Day

Uneven Stop-the-Clock Provisions Throughout Europe on Sustainability Reporting

Jones Day on

As discussed in a previous article, the European Union is seeking to "bring competitiveness and climate goals together," and therefore launched a reform package—the Omnibus package—regarding sustainability reporting and...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

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

Proskauer - Regulatory & Compliance on

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

Proskauer - Regulatory & Compliance

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

Proskauer - Regulatory & Compliance on

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

A&O Shearman

Regulatory monitoring - December 2024

A&O Shearman on

1. Bank regulation - 1.1 PRUDENTIAL REGULATION - a) General - (i) International - FSB: Plenary December 2024 - Status: Final - The FSB has set out the outcomes of its Plenary that met on 3 and 4 December. Points of...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

Cadwalader, Wickersham & Taft LLP

EU Directive Targets 'Shell' Companies

Cadwalader, Wickersham & Taft LLP on

On December 22, 2021, the European Commission published proposals for a Directive which targets the perceived misuse of “shell” entities for tax purposes. The draft of the Directive proposes a common minimum substance test...more

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