As part of the European Commission’s strategy for financing the transition to a sustainable economy, the EU has been debating for some time how best to put in place a regulatory regime for EU green bonds. This resulted in...more
As the demand for derivatives linked to environmental, social and governance (ESG) goals increases, parties are looking to sustainability-linked derivatives (SLDs) to assist them in meeting their sustainability targets. The...more
Following the publication of the European Commission’s 2024 work programme and announcements from the UK Government, this article explores how both the UK and the EU are focusing on closing out the remaining legislative files...more
ESMA has issued a statement on sustainability disclosure in prospectuses issued under the EU Prospectus Regulation. Although the statement is directed to EU National Competent Authorities, ESMA makes it clear that its...more
Following the political agreement reached on the Regulation on European Green Bonds (the so-called EU Green Bond Standard) and optional disclosures for bonds marketed as environmentally sustainable and sustainability-linked...more
The EU Corporate Sustainability Reporting Directive, recently adopted by the European Parliament, introduces more detailed sustainability reporting obligations for certain categories of undertakings. Third country entities...more