Linklaters - Sustainable Futures

1/20/2026 9:00:06 AM

EU: how to talk about ESG integration and ESG exclusions according to ESMA anti-greenwashing guidance note

By Victoria Hickman Raza Naeem Silke Bernard +4 more...

ESMA has published its second anti-greenwashing guidance note for asset managers, ‘Thematic note on clear, fair & not misleading...

1/14/2026 12:09:15 PM

ESG Legal Outlook 2026

By Sara Feijao

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...

1/13/2026 3:23:22 PM

UK corporate reporting 2025/26: recent developments and guidance for listed companies

By Judy Pink Sara Feijao

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

1/9/2026 3:47:24 PM

EU: Delegated act on simplifying Taxonomy Reporting published in the Official Journal

By Stephen Clipsham

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

12/29/2025 2:05:24 PM

UK: IASC report proposes new measures to strengthen human rights and forced labour framework

By James Marlow

The best Christmas present can often be that little last one tucked at the bottom of your stocking – the late surprise entry making it...

12/18/2025 5:32:13 PM

EU: changes to CSRD and CSDD under Omnibus I reach the finish line: video

By Sara Feijao

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

12/17/2025 6:36:15 PM

EU Omnibus I: CSRD and CS3D amendments finalised: what do you need to know?

By Tom Cobbaert Jon Tan

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

12/12/2025 10:04:56 AM

Linklaters ESG Newsletter - December 2025

By Gilly Hutchinson Sara Feijao Julia Voskoboinikova

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

12/10/2025 1:00:46 PM

UK PRA's new supervisory statement: detail provided to banks and insurers on climate risk management approach

By Victoria Hickman Raza Naeem Rachel Barrett +2 more...

For the first time in 2019, the PRA set out its expectations for banks’ and insurers’ management of climate-related risks with...

12/9/2025 9:30:16 PM

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

By Julia Voskoboinikova

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

12/8/2025 10:51:33 AM

UK: FCA consults on proposals to make ESG ratings transparent, reliable and comparable

By Victoria Hickman Stephen Clipsham

Following legislation laid in October 2025, the Financial Conduct Authority is now consulting on its proposed rules for regulating ESG...

12/5/2025 3:04:49 PM

EU CSRD: EFRAG submits revised ESRS to the European Commission

By Jon Tan Annamieke Cook

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

12/2/2025 12:04:52 PM

New podcast: next steps on changes to CSRD and CSDDD under EU Omnibus

By Sara Feijao James Marlow Tom Cobbaert

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

11/25/2025 2:54:37 PM

SFDR 2.0: What you need to know

By Raza Naeem Michelle Ko Anisha Galli +1 more...

On 20 November 2025, the European Commission adopted its final proposal for a set of amendments to overhaul the Sustainable Finance...

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

Webinar recording: SFDR 2.0 - Overview of the Commission's legislative proposal

By Stephen Clipsham

Following leaked-drafts, the European Commission published its final proposal for a set of amendments to overhaul the Sustainable Finance...