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The Directive (EU) 2026/470 on the changes to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability...
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Linklaters has a series of Quick Guides that provide an overview of key sustainability regimes in the UK, EU and other jurisdictions....
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In December 2025, EFRAG published revised European Sustainability Reporting Standards (ESRS) following the European Commission's “Omnibus...
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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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We have published our annual reporting guide for UK listed companies. The guide summarises recent developments and guidance from...
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For the first time in 2019, the PRA set out its expectations for banks’ and insurers’ management of climate-related risks with...
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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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On 3 December 2025, EFRAG submitted its technical advice on the revised European Sustainability Reporting Standards (ESRS) under the...
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On 14 November 2025 the English High Court handed down judgment in Município de Mariana v BHP. The court ruled in favour of the claimants...
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On 13 November 2025, after months of intense and often unpredictable negotiations, the European Parliament adopted its position on the...
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The European Banking Authority has finalised its guidelines on environmental scenario analysis setting out how banks should identify,...
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On 11 July 2025, the European Commission adopted a so-called “quick-fix” Delegated Act to postpone additional phased-in reporting...
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The Requirements proposal (which makes substantive amendments to the CSRD and CSDDD) today experienced a significant procedural setback...
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On 31 July 2025, EFRAG published the revised Exposure Drafts of the European Sustainability Reporting Standards (ESRS) under the...
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Key takeaways On 17 June 2025, the Paris Court of Appeal issued its first decision on the merits based on the French Duty of Vigilance...
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On 31 July 2025, EFRAG published the revised Exposure Drafts of the European Sustainability Reporting Standards (ESRS) under the...