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Sustainable Business Practices Reporting Requirements Corporate Governance

Ius Laboris

The EU ‘Stops the Clock’ on the CSRD: What You Need to Know

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On 16 April 2025, the so-called 'Stop the Clock' Directive was published. It postpones the application dates of certain provisions contained in the Corporate Sustainability Reporting Directive ('CSRD') and the Corporate...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

WilmerHale

The EU Omnibus Package: Reshaping ESG and Sustainability Regulations

WilmerHale on

On 26 February 2025, the European Commission (EC) unveiled a series of proposals (the Omnibus package) that could have far-reaching implications for corporate sustainability and environmental regulations....more

K&L Gates LLP

Green, But Lean: EU Eases Sustainability Rules Without Ditching Climate Goals

K&L Gates LLP on

On 26 February 2025, the European Commission published the Omnibus Simplification Package, a set of proposals designed to streamline key EU sustainability regulations, eliminate redundancies, and reduce administrative burden...more

Latham & Watkins LLP

Omnibus Package Released: EU Commission Proposes Amendments to Sustainability Obligations

Latham & Watkins LLP on

The Commission’s proposal seeks to reshape EU Sustainability requirements by amending CSRD, CSDDD, EU Taxonomy, and CBAM. On 26 February 2025, the European Commission (Commission) published its much-anticipated first...more

Fenwick & West LLP

European Commission Adopts Much-Anticipated Omnibus Package Aimed at Simplifying Various Sustainability Regulations

Fenwick & West LLP on

On February 26, 2025, the Commission announced that it has adopted a new omnibus package of proposals designed to “simplify EU rules, boost competitiveness, and unlock additional investment capacity.” Commission President...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

A&O Shearman

The Simplification Revolution and the Omnibus: What’s Next for EU Sustainability Reporting and Disclosure?

A&O Shearman on

More competitiveness, more coherence and less administrative burden – these are key political priorities for the new European Commission (the Commission) which took office last December. One of the earliest moves under the...more

Stikeman Elliott LLP

Environmental, Social & Governance Law 2025 Canada

Stikeman Elliott LLP on

1 Setting the Scene – Sources and Overview - 1.1 What are the main substantive ESG-related regulations and who is driving the regulatory agenda in your jurisdiction? Originally Published in the International Comparative...more

Latham & Watkins LLP

PCAF Launches Consultation on New Methodologies for the Global GHG Accounting and Reporting Standard

Latham & Watkins LLP on

The consultation covers new methodologies for the financial sector’s GHG emissions reporting, including regarding avoided emissions, or “scope 4” emissions. On 3 December 2024, the Partnership for Carbon Accounting...more

A&O Shearman

FORMS 10-K AND 20-F - Preparing for your Annual report

A&O Shearman on

This guide discusses important themes and trends for the coming annual reporting season. It also includes a “housekeeping checklist” designed to assist you as you prepare your annual report. ANNUAL CYBERSECURITY...more

A&O Shearman

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

A&O Shearman on

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

BCLP

UK Corporate Briefing - December 2024

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reporting Requirements Under the European Sustainability Reporting Standards

Organisations are facing a new era of nonfinancial reporting with the European Union’s Corporate Sustainability Reporting Directive (CSRD), now in effect. CSRD reporting is standardised through the European Sustainability...more

Foley Hoag LLP

Actualités en matière de lutte contre la corruption en France et en Europe

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Deux études particulièrement intéressantes ont récemment été publiées par l’Agence Française Anticorruption (l’AFA) et la Commission européenne dans le domaine de la lutte contre la corruption. La première étude publié...more

Latham & Watkins LLP

EU Commission Suggests Potential Consolidation of ESG Reporting Frameworks in 2025

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The announcement follows declarations to simplify regulatory frameworks for businesses, and an overall drive to increase competitiveness in Europe. On 8 November 2024, European Commission President Ursula von der Leyen...more

Latham & Watkins LLP

SGX RegCo to Incorporate IFRS Standards Into Mandatory Climate Reporting Rules

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On 23 September 2024, the Singapore Exchange Regulation (SGX RegCo) announced that it will begin incorporating the IFRS Sustainability Disclosure Standards (IFRS Standards) issued by the International Sustainability Standards...more

Latham & Watkins LLP

European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

Latham & Watkins LLP on

The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

Latham & Watkins LLP on

The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

Latham & Watkins LLP on

On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

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The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

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The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...more

BCLP

Adoption of the EU CSDDD (Corporate Sustainability Due Diligence)

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On 23 February 2022, the European Commission published a proposal for a directive on Corporate Sustainability Due Diligence (CSDD or CS3D). On 1 June 2023, the European Parliament adopted its position. ...more

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

BCLP

UK Corporate Briefing - June 2024

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more

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