The keenly awaited details of the EU’s proposed first omnibus package were published on 26 February 2025. The package includes amendments to the Corporate Sustainability Reporting Directive (CSRD) (including revision and...more
On February 26, 2025, the EU Commission presented the first part of the Omnibus Simplification Package announced in January 2025. This formal legislative initiative aims to simplify and harmonise existing EU regulations...more
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
Climate change disclosures have recently become mandatory in Japan, following amendments to the Financial Instruments Exchange Act (FIEA) and the Cabinet Office Order on Disclosure on Corporate Affairs. These require...more
The EU Taxonomy Regulation (the "Regulation") is a highly complex piece of legislation which sets out a classification framework in order to determine whether an economic activity carried out by an undertaking is...more
Challenges create opportunities and the environmental and social challenges we currently face are no exception. In this paper we consider the opportunities provided by sustainable finance, and more specifically impact...more
Outside the United States, particularly in the European Union (EU), the assessment and reporting of corporate Environmental, Social, and Governance (ESG) considerations and risks have already become legal requirements. In the...more
Bereits im Römischen Reich galt als wichtiger kaufmännischer Grundsatz „caveat emptor“, also „Augen auf vor Kauf“ und damit ´Käufer sieh dich vor´. Dieser seit Jahrhunderten gültige Grundsatz hielt in den deutschen...more