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Welcome to the latest edition of the Linklaters global ESG Newsletter. This issue covers key developments from December 2025 and January...
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The EU Corporate Sustainability Reporting Directive (CSRD) entered into force in 2023, and EU Member States had until 6 July 2024 to...
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We are now in the go-live year for the EU's ESG Rating Regulation (ERR): 2 July 2026 Date of application of the ERR.2 August...
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The Carbon Border Adjustment Mechanism (CBAM) is a framework that addresses the risk of carbon leakage by ensuring that goods,...
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The EU Directive on Empowering Consumers for the Green Transition aims to promote sustainable consumption by: tackling unfair commercial...
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ESMA has published its second anti-greenwashing guidance note for asset managers, ‘Thematic note on clear, fair & not misleading...
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The Commission Delegated Act on simplifying the application of the EU Taxonomy Regulation was published in the Official Journal of the EU...
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As you will have seen, the European Parliament and Council reached final agreement on the changes to the Corporate Sustainability...
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On 4 December 2025, the European Parliament and Council reached a provisional political agreement on a one-year postponement and targeted...
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The European Parliament and Council have formally approved the provisional political agreement that was reached on 9 December 2025 on the...
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On 28 November 2025, the Carbon Dioxide Storage and Transport Act (Kohlendioxid-Speicherungs- und Transportgesetz, KSpTG) entered into...
The December edition of our Global ESG Newsletter is now available and can be accessed here. Our December issue covers key developments...
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On 10 December 2025, the European Commission published the Environmental Omnibus containing six legislative proposals to simplify...
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In the early hours of 9 December 2025, the European Parliament and the Council announced that they had reached a political agreement on...
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Click here to listen to our new podcast, where our ESG team discuss next steps on changes to the Corporate Sustainability Reporting...
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On 19 November and 26 November 2025, the EU Council and the European Parliament, respectively, adopted their negotiating positions on the...