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Corporate Sustainability Reporting Directive (CSRD) Regulatory Requirements

Proskauer - Regulatory & Compliance

CSRD’s ESRS Draft Work Plan Faces Rejection At Latest EFRAG Meeting

On 15 April 2025, the sustainability reporting board (“SRB”) of the European Financial Reporting Advisory Group (“EFRAG”) failed to agree to an internal timeline for delivering advice to the European Commission on the...more

Ropes & Gray LLP

A Look at CSRD Omnibus Developments Across the EU Member States

Ropes & Gray LLP on

Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. The Tracker describes Corporate Sustainability Reporting Directive transposition activity...more

A&O Shearman

European Parliament votes to delay sustainability and due diligence requirements

A&O Shearman on

The European Parliament has voted in favour of its 'stop the clock proposal' to delay the application of new sustainability reporting and due diligence under the Corporate Sustainability Reporting Directive (CSRD) and the...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

Jones Day

European Parliament Agrees to Delay Certain EU ESG Rules

Jones Day on

On April 3, 2025, the European Parliament adopted, by an overwhelming majority, a Directive that would “stop the clock” on certain reporting requirements under the EU Corporate Sustainability Reporting Directive (CSRD), as...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

Dechert LLP

European Commission Proposes Simplification of the CSRD and Certain Other Sustainability-Related Initiatives

Dechert LLP on

On February 26, 2025, the European Commission published its Omnibus Simplification Package (the Omnibus Package) with proposed amendments to the Corporate Sustainability Reporting Directive (the CSRD) and certain other...more

BCLP

EU Commission Omnibus Package - CSRD, Taxonomy & CSDDD Update

BCLP on

The European Commission (“the Commission”) has adopted a new package of proposals to simplify European Union ("EU") rules, boost competitiveness, and unlock additional investment capacity. The aim of the first Omnibus package...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

Jones Day

EU Omnibus Package Published: CSRD and CS3D to Be Delayed and Scaled Back

Jones Day on

The European Union published its long-awaited "Omnibus" package, proposing to delay key European ESG rules, while simultaneously reducing the applicability and burden of corporate sustainability reporting and due diligence...more

Hogan Lovells

EU Omnibus simplification package – corporate sustainability reporting and due diligence. What's next for the CSRD and the CS3D?

Hogan Lovells on

For the last few months the European Commission has been working to bring together a proposal to amend the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), the...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

Foley Hoag LLP

L’AFA publie son rapport relatif à la Corporate Sustainability Reporting Directive (CSRD) : « Mettre en œuvre les indicateurs...

Foley Hoag LLP on

Le 16 octobre 2024, l’AFA a publié son rapport relatif à la Corporate Sustainability Reporting Directive (CSRD) : « Mettre en œuvre les indicateurs anticorruption de la Directive CSRD ». Notre équipe vous en propose...more

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