News & Analysis as of

Small and Medium-Sized Enterprises (SMEs) Reporting Requirements Due Diligence

A&O Shearman

Latest developments on the EU Sustainability Omnibus

A&O Shearman on

The EU’s sustainability reporting and due diligence landscape is in flux following the European Commission’s adoption of its highly anticipated Sustainability Omnibus package in late February 2025. In recent bulletins, we...more

Hogan Lovells

France’s rapid alignment with the EU omnibus “Stop-the-clock” directive

Hogan Lovells on

In response to growing concerns over regulatory complexity and business competitiveness, the EU adopted the “Stop-the-Clock” directive in April 2025, delaying key sustainability reporting and due diligence obligations under...more

Latham & Watkins LLP

Deciphering France’s Proposal on Sustainability Reporting and Diligence Matters

Latham & Watkins LLP on

The first EU country to transpose the CSRD has proposed a course correction to reduce the regulatory burden on in-scope and medium-sized companies....more

Morrison & Foerster LLP

Current developments in ESG obligations in the EU: Omnibus Regulation and EU Deforestation Regulation

In the EU, the new year brings on the one hand hope for relief regarding ESG reporting and disclosure obligations (I. below). On the other hand, the EU Deforestation Regulation (EUDR) will create new burdens for many...more

Morrison & Foerster LLP

Aktuelle Entwicklungen bei ESG-Pflichten in der EU: Omnibus-Verordnung und EU-Entwaldungsverordnung

In der EU lässt das neue Jahr einerseits auf Entlastungen bei den ESG-Berichterstattungs- und Offenlegungspflichten hoffen (unten I.). Andererseits wird die EU-Entwaldungsverordnung (EUDR) für viele Unternehmen neuen Aufwand...more

Skadden, Arps, Slate, Meagher & Flom LLP

The EU Deforestation Regulation: What Do Companies Need To Do To Prepare?

On 29 June 2023, the EU’s new Regulation (EU) 2023/1115 restricting sale in the EU of products that may cause deforestation or the degradation of forests (EUDR) entered into force. The EUDR is expected to have global...more

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