The Directive (EU) 2026/470 on the changes to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability...

In December 2025, EFRAG published revised European Sustainability Reporting Standards (ESRS) following the European Commission's “Omnibus...

Welcome to the latest edition of the Linklaters global ESG Newsletter.  This issue covers key developments from December 2025 and January...

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...

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 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...

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

On 13 November 2025, the European Parliament agreed its negotiating position on the Commission's proposal for a new 2040 climate target...

On 5 November 2025, the Council of the EU reached agreement on a new 2040 climate target (see press release and Council position). It...

On 21 October 2025, the European Commission published its 2026 Work Programme. As usual, it includes a Communication and a set of...

The EU Carbon Border Adjustment Mechanism (CBAM) is about to be fully implemented. Designed as a climate mitigation instrument to prevent...

On 21 October 2025, the European Commission published a proposal for targeted changes to the EU Deforestation Regulation (“EUDR”) – see:...

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