Linklaters ESG Newsletter - December 2025

The December edition of our Global ESG Newsletter is now available and can be accessed here. 

Our December issue covers key developments on the full range of ESG topics from October and November 2025, including:

• Disclosure & reporting
• Sustainable finance
• Environment & net zero transition
• Regional specific developments for Asia and U.S. 

The next edition of the ESG newsletter will be in early February covering developments from December and January.

This month's highlights include:

• Global: COP30: what was decided and what does it mean in practice for business?

• EU: Council and Parliament reach political agreement on amendments to CSRD and CSDDD under Omnibus I

• EU: SFDR 2.0: What you need to know

• EU CSRD: EFRAG submits revised ESRS to the European Commission

To sign up for the Linklaters ESG newsletters - including the monthly global ESG newsletter and quarterly ESG Disputes Bulletin - click here.