Welcome to the latest edition of the Linklaters global ESG Newsletter. This issue covers key developments from September 2026 - in the...

The Financial Conduct Authority (FCA) has now finalised its UK Sustainability Reporting Standards (UK SRS) for listed companies — the...

On 17 September 2026, EFRAG released draft XBRL Taxonomy for the revised European Sustainability Reporting Standards (ESRS) and launched...

The EU Platform on Sustainable Finance has published its response to the European Commission’s consultation on the Taxonomy Disclosures...

On 7 September 2026,  the Department for Business, Innovation, Science and Trade (BIST) published the government’s long promised...

Two Commission Delegated Regulations completing the Omnibus I simplification package for corporate sustainability reporting were...

As New York City Climate Week brings together leaders from business, government, and civil society to discuss the future of climate...

Welcome to the latest edition of the Linklaters global ESG Newsletter. This issue covers key developments from July and August 2026 - in...

If you work in sustainability or procurement at a company caught by the EU's Corporate Sustainability Reporting Directive (CSRD), you...

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

On 3 August 2026, the Law Society of England and Wales published new guidance for in-house legal counsel on how climate change risks...

What you need to know Between the "Stop-the-Clock" Directive and the Omnibus I Directive, the scope, timing and content of reporting...

In May 2025, the Accounting and Corporate Regulatory Authority (ACRA) established an Interim Sustainability Standards Committee (the...

The table below sets out the key future compliance and legislative milestones under the EU’s Corporate Sustainability Due Diligence...

The UK’s Energy Savings Opportunity Scheme ("ESOS") is an energy usage assessment scheme that requires in-scope organisations to audit...

On 23 July 2026, EFRAG launched a public consultation on the Exposure Draft for the European Sustainability Reporting Standard applicable...