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...

The Commission Delegated Act on simplifying the application of the EU Taxonomy Regulation was published in the Official Journal of the EU...

As you will have seen, the European Parliament and Council reached final agreement on the changes to the Corporate Sustainability...

On 4 December 2025, the European Parliament and Council reached a provisional political agreement on a one-year postponement and targeted...

The European Parliament and Council have formally approved the provisional political agreement that was reached on 9 December 2025 on the...

The December edition of our Global ESG Newsletter is now available and can be accessed here.  Our December issue covers key developments...

On 10 December 2025, the European Commission published the Environmental Omnibus containing six legislative proposals to simplify...

In the early hours of 9 December 2025, the European Parliament and the Council announced that they had reached a political agreement on...

On 3 December 2025, EFRAG submitted its technical advice on the revised European Sustainability Reporting Standards (ESRS) under the...

Click here to listen to our new podcast, where our ESG team discuss next steps on changes to the Corporate Sustainability Reporting...