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Reporting Requirements Corporate Sustainability Reporting Directive (CSRD) Disclosure Requirements

Ropes & Gray LLP

The Shape of EU CSRD and CSDDD to Come? A Look at the Omnibus Negotiating Mandate Approved by the Council

Ropes & Gray LLP on

After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more

Akin Gump Strauss Hauer & Feld LLP

The EU’s CSRD and CSDDD Compliance Playbook Is Being Rewritten (Again)

European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more

Hogan Lovells

EFRAG delivers progress report on ESRS simplification to the European Commission giving clues to ESRS changes and Omnibus updates

Hogan Lovells on

On 20 June 2025, EFRAG published its progress report to the European Commission on EFRAG's progress on its work plan. It sets out the work it has done so far on the simplification and burden reduction levers that were...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals...more

Jones Day

Omnibus - EU Council Signs Off On Its CSRD And CSDDD Negotiating Position

Jones Day on

After a number of rounds of drafts, the EU Council has signed off on its position regarding the revisions to CSRD and CSDDD brought about by the Omnibus....more

Proskauer - Regulatory & Compliance

Council of the European Union Agrees Mandate to Streamline CSRD and CSDDD Requirements

On 23 June 2025, the Council of the European Union (“Council”) endorsed its negotiating mandate on the European Commission’s Omnibus I proposal, which aims to streamline the Corporate Sustainability Reporting Directive ((EU)...more

Ropes & Gray LLP

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

Ropes & Gray LLP on

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

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

Hogan Lovells

UK/EU/International ESG Regulation Monthly Round-Up – May 2025

Hogan Lovells on

The drive to simplify and increase competitiveness in the European Union continues apace. Member States have started to implement the “stop-the-clock” directive, the Commission has signalled an intent to provide some limited...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

Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

Ropes & Gray LLP on

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

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

Jones Day

The Time is Now: Seeking to Reduce the EU ESG Burden

Jones Day on

For those involved in corporate governance, securities law disclosures, or sustainability regulation, you are likely familiar with the European Sustainability Reporting Standards (the “ESRS”) and their 1,100+ data points, at...more

Environmental General Counsel PC

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

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

Mayer Brown Free Writings + Perspectives

European Commission Presents “Omnibus” Simplification Package with Amendments to CSRD, CSDDD, CBAM and Taxonomy

On 26 February 2025, the European Commission (“Commission”) published its “Omnibus I” or “Sustainability Omnibus” package as part of its mission to improve the competitiveness of the European Union. The Omnibus Package...more

Proskauer - Regulatory & Compliance

CSRD Slashed: EU’s Corporate Sustainability Regulations Significantly Reduced

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

McDermott Will & Emery

The EU Corporate Sustainability Reporting Directive: What Non-EU Multinational Companies Need to Know

McDermott Will & Emery on

Although political sentiment against mandatory sustainability reporting by business entities has grown in Europe (similar to the anti-ESG backlash in the United States), the European Commission (EC) has not backed down. On...more

Jones Day

CSRD: The Fun Is in the Transposition

Jones Day on

As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance obligations for EU and...more

Hogan Lovells

Transposition of the Corporate Sustainability Reporting Directive in Luxembourg: Key Features of the Bill

Hogan Lovells on

On 28 November 2022, the European Parliament and the Council of the European Union adopted the Corporate Sustainability Reporting Directive (the “CSRD”). This Directive represents a significant step in the European Union’s...more

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