8/11/2025 1:48:39 PM French Duty of Vigilance Law: the Paris Court of Appeal upholds the state-owned postal company’s conviction for breaching its duty of vigilance By Claudia Cavicchioli 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...
8/6/2025 10:00:42 AM EU CSRD: EFRAG publishes revised ESRS for public consultation By Julia Voskoboinikova On 31 July 2025, EFRAG published the revised Exposure Drafts of the European Sustainability Reporting Standards (ESRS) under the...
8/1/2025 1:54:42 PM European Commission adopts Recommendation on voluntary sustainability reporting for SMEs By Julia Voskoboinikova On 30 July 2025, the European Commission adopted a Recommendation on voluntary sustainability reporting for non-listed small and...
7/14/2025 4:17:35 PM EU CSRD: Commission adopts “quick-fix” Delegated Act postponing phased-in reporting requirements for “wave one” companies By Julia Voskoboinikova On 11 July 2025, the European Commission adopted a so-called “quick-fix” Delegated Act to postpone additional phased-in reporting...
7/1/2025 3:33:53 PM Linklaters ESG Newsletter - July 2025 By Julia Voskoboinikova Sara Feijao Gilly Hutchinson The July edition of our Global ESG Newsletter is now available and can be accessed here. Our July issue covers key developments on the...
6/30/2025 2:58:10 PM EU: Council agrees its negotiating position on the substantive changes to CSRD and CSDDD By Jon Tan Julia Voskoboinikova On 23 June 2025, the Council agreed its negotiating position (general approach) on the Requirements Proposal (see Council press release)....
5/19/2025 3:44:31 PM B Lab updates B Corp certification requirements and makes significant changes By Iyes Igiehon Dearbhla Cantwell After over three years of consultation and development, B Lab (the non-profit network and administrator of B Corp certification) recently...
5/13/2025 1:23:36 PM EU Stop-the-Clock Directive transposition tracker By Victoria Hickman Julia Grothaus Raza Naeem Rachel Barrett David Ballegeer Ngoc-Hong Ma Tom Cobbaert Xu Wang Stephen Clipsham Benoit Martin Emilie Rochat +8 more... Show less As part of the EU Commission’s so-called “Omnibus package”, the “Stop-the-Clock” Directive was published in the Official Journal of the...
5/6/2025 6:16:40 PM EU: a quick read of "ESMA's Guidelines on enforcement [meaning "supervision" in this case!] of sustainability information" to help issuers get it right By Victoria Hickman Raza Naeem Enforcement = Supervision! The European Securities and Markets Authority (ESMA) has delivered final guidelines under the CSRD to ensure...
5/2/2025 4:14:00 PM Global: FMSB finalises Statement of Good Practice to support more consistent governance of sustainability-linked products By Raza Naeem The Financial Markets Standards Board (FMSB) has published its final Statement of Good Practice on the governance of...
5/1/2025 1:42:40 PM UK PRA consultation on managing climate-related risks: not new rules but explicit enhancements and clarifications of expectations nonetheless By Rachel Barrett Raza Naeem Victoria Hickman What has been published? On 30 April 2025, the PRA published a Consultation Paper (CP10/25) proposing the replacement of its existing...
4/29/2025 1:29:58 PM EU CSRD: EFRAG agrees work plan to revise ESRS By Julia Voskoboinikova Sara Feijao On 25 April 2025, EFRAG announced that it has officially submitted to the European Commission its work plan outlining the steps it will...
4/17/2025 2:53:59 PM Issues for Boards 2025: Is ESG dead? Far from it By Bernice Dunsmuir Sara Feijao Each year we prepare a publication focussed on providing practical insights for Boards and GCs on emerging issues that we expect to be...
4/14/2025 2:45:22 PM EU: Council formally adopted Omnibus Stop-the-Clock proposal By Julia Voskoboinikova Today, 14 April 2025, the Council formally adopted the so-called “Stop-the-Clock” Directive – see the press release. The...
4/9/2025 2:13:02 PM EU: EFRAG launches public call for feedback on ESRS revision By Julia Voskoboinikova On 27 March 2025, the European Commission mandated EFRAG to simplify the first set of European Sustainability Reporting Standards (ESRS)...
4/3/2025 12:30:45 PM European Parliament approves the “Stop-the-Clock” part of the Omnibus proposal By Julia Voskoboinikova Sara Feijao Claudia Skibniewski Alvarez Today, 3 April 2025, after intense negotiations, the European Parliament voted in favour of the Omnibus “Stop-the-Clock” Directive...