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On 13 July 2026, the European Commission adopted a Delegated Act amending Annex I to the EU Deforestation Regulation (“EUDR”) and an...
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We have published the following two guides, which summarise some of the major governance and reporting related developments from the...
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On 30 June 2026, the UK Government introduced the Immigration and Asylum Bill into the House of Commons (the “Bill”). Part 5 of the Bill...
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The three European Supervisory Authorities - ESMA, EBA and EIOPA - have launched parallel consultations with proposals designed to reduce...
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Welcome to the latest edition of the Linklaters global ESG Newsletter. This issue covers key developments from June 2026 - in the UK, EU,...
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On 17 June 2026, the International Organization for Standardization (ISO) launched a 12-week public consultation on its draft net zero...
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On 3 July 2026, the European Commission adopted two Delegated Acts comprising the revised European Sustainability Reporting Standards...
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Recently we delivered a webinar which explained the scope and substance of the EU's Directive on Empowering Consumers for the Green...
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Companies subject to California Senate Bill 253 (SB 253) now have until November 10, 2026 to submit their first-year Scope 1 and Scope 2...
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On 22 June 2026, the European Banking Authority (EBA) published its long-awaited final draft ITS amending the Pillar 3 disclosure...
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The Corporate Sustainability Due Diligence Directive (CSDDD / CS3D) will apply to all in-scope companies from 26 July 2029. EU Member...
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The UK’s Department for Energy Security and Net Zero (“DESNZ”) published the outcome of its post-implementation review ("PIR") of the...
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Linklaters has a series of Quick Guides that provide an overview of key sustainability regimes in the UK, EU and other jurisdictions....
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The Corporate Sustainability Reporting Directive (CSRD) introduced new requirements for companies established or operating in the EU to...
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Two years after adopting its climate-related disclosure rules, the U.S. Securities and Exchange Commission (SEC) has taken formal steps...
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A key – and persistent – consideration in the sustainable finance world is the gap between disclosure requirements and investor usability...