11/20/2025 4:34:27 PM EU: Changes to CSRD and CSDDD under Omnibus I: Trilogues have commenced. What are the starting positions of the parties? By Jon Tan Julia Voskoboinikova The Requirements Proposal forms part of the Omnibus I package and will make substantive changes to the Corporate Sustainability Reporting...
11/18/2025 2:21:03 PM SFDR 2.0 - Overview of the Commission's legislative proposal By Stephen Clipsham Further to the leaked non-public drafts, we are expecting the European Commission to publish its legislative proposal for SFDR 2.0 on...
11/13/2025 4:40:48 PM EU Omnibus I: Parliament agrees its negotiating position on changes to the CSRD and CSDDD By Julia Voskoboinikova On 13 November 2025, after months of intense and often unpredictable negotiations, the European Parliament adopted its position on the...
11/13/2025 4:39:40 PM Next steps on ISSB nature standard and other recent developments By Orla Hughes Claudia Harper ISSB nature disclosure standard In November 2025, the International Sustainability Standards Board ("ISSB") announced that it is...
11/13/2025 4:33:16 PM TNFD two years on: progress on nature-related disclosures By Orla Hughes Claudia Harper To mark the two-year anniversary of the Taskforce on Nature-related Financial Disclosures (“TNFD”) recommendations, the TNFD released its...
11/11/2025 4:03:25 PM GHG Protocol consults on changes to Scope 2 emissions reporting By Jon Tan On 20 October 2025, the Greenhouse Gas Protocol (GHG Protocol) launched a consultation to update its Scope 2 emissions reporting...
11/11/2025 11:27:45 AM EBA publishes final guidelines on environmental scenarios analysis By Stephen Clipsham The European Banking Authority has finalised its guidelines on environmental scenario analysis setting out how banks should identify,...
11/10/2025 4:17:07 PM EU: “Quick-fix” amendments to the ESRS published in the Official Journal of the EU By Julia Voskoboinikova On 11 July 2025, the European Commission adopted a so-called “quick-fix” Delegated Act to postpone additional phased-in reporting...
10/29/2025 8:00:09 AM EU: Sustainability initiatives in the Commission 2026 Work Programme By Julia Voskoboinikova On 21 October 2025, the European Commission published its 2026 Work Programme. As usual, it includes a Communication and a set of...
10/24/2025 3:47:58 PM EU formally recognises first supply chain due diligence scheme under the Conflict Minerals Regulation By Bruno Garcia Da Silva Pierre-Noé Milcamps On 16 October 2025, the European Commission adopted an Implementing Decision (EU) 2025/2071 recognising, for the first time, a supply...
10/22/2025 6:46:38 PM EU: Omnibus I Requirements Proposal – Parliamentary vote outcome By James Marlow Julia Voskoboinikova Sara Feijao The Requirements proposal (which makes substantive amendments to the CSRD and CSDDD) today experienced a significant procedural setback...
10/15/2025 3:17:42 PM EU: Parliament JURI Committee approves its negotiating position on Omnibus changes to CSRD and CSDDD By Julia Voskoboinikova James Marlow Jon Tan On 13 October 2025, the Legal Affairs Committee of the European Parliament (also known as the JURI Committee) approved its report on the...
10/15/2025 1:28:33 PM California Climate Disclosure Laws: CARB extends rulemaking timeline to Q1 2026 after publishing draft guidance and reporting template for GHG emissions By Kim Rybarczyk Victoria Costa Extended rulemaking timeline On 14 October 2025, the California Air Resources Board (“CARB”) posted a notice “proposing an updated...
10/9/2025 11:54:30 AM European Commission delays Level 2 acts in sustainable finance legislation By Julia Voskoboinikova Sara Feijao Erin McKeown Premlata Fagan +1 more... Show less On 6 October 2025, the European Commission published a letter from the Directorate-General for Financial Stability, Financial Services...
10/7/2025 2:54:43 PM Linklaters ESG Newsletter - October 2025 By Sara Feijao Julia Voskoboinikova Gilly Hutchinson The October edition of our Global ESG Newsletter is now available and can be accessed here. Our October issue covers key developments on...
10/3/2025 9:47:46 AM California Climate Disclosure Laws: CARB publishes draft guidance on climate-related financial risk reporting and preliminary list of reporting/covered entities By Kim Rybarczyk Victoria Costa Draft guidance On 2 September 2025, the California Air Resources Board (“CARB”) published draft guidance on the Greenhouse Gases:...