On 25 February 2026, the Department for Business and Trade published the final versions of the UK Sustainability Reporting Standards ("UK...

The Directive (EU) 2026/470 on the changes to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability...

Linklaters has a series of Quick Guides that provide an overview of key sustainability regimes in the UK, EU and other jurisdictions....

Background The EU Listing Act, amending the EU Prospectus Regulation (“EU PR”), entered into force in December 2024. However, certain...

On 12 February 2026, President Trump and the U.S. Environmental Protection Agency (EPA) announced a final rule rescinding the 2009...

In December 2025, EFRAG published revised European Sustainability Reporting Standards (ESRS) following the European Commission's “Omnibus...

On 9 February 2026, the European Commission published the final versions of two key implementing acts under the Ecodesign for Sustainable...

The EU Forced Labour Regulation (FLR) is entering into application on 14 December 2027. The European Commission is required to publish...

Linklaters has a series of Quick Guides that provide an overview of key sustainability disclosure regimes in the UK, EU and other...

Welcome to the latest edition of the Linklaters global ESG Newsletter.  This issue covers key developments from December 2025 and January...

The Green and Sustainable Finance Cross-Agency Steering Group (the Steering Group) has set out its strategic priorities for 2026-2028 to...

Having indicated in its regulatory initiatives grid that it would consult on disclosure requirements for UK listed companies in January...

The EU Corporate Sustainability Reporting Directive (CSRD) entered into force in 2023, and EU Member States had until 6 July 2024 to...

The Carbon Border Adjustment Mechanism (CBAM) is a framework that addresses the risk of carbon leakage by ensuring that goods,...

Here are the top five global themes we expect will shape the ESG regulatory and policy landscape in 2026. Please do get in touch with us...

We have published our annual reporting guide for UK listed companies.  The guide summarises recent developments and guidance from...