02 Jan, 2025 EU: European Commission sets out recommendations for categorisation of products under the SFDR By Elizabeth Webb Stephen Clipsham The European Commission’s EU Platform on Sustainable Finance has published a briefing note setting out a proposal to establish a product...
23 Dec, 2024 EU CSRD: EFRAG publishes Voluntary Sustainability Reporting Standard for non-listed SMEs By Julia Voskoboinikova On 17 December 2024, the European Financial Reporting Advisory board (EFRAG) released the VSME, the voluntary reporting standard for...
23 Dec, 2024 EU CSRD: 2024 end-of-year set of EFRAG explanations By Julia Voskoboinikova On 6 December 2024, EFRAG published 64 new explanations of the European Sustainability Reporting Standards (ESRS) under the Corporate...
23 Dec, 2024 EU Deforestation Regulation: final green light for the one-year postponement By Guillaume Croisant Pierre-Noé Milcamps Julia Voskoboinikova On 23 December 2024, the Regulation (EU) 2024/3234 of the European Parliament and of the Council concerning the delay of the application...
17 Dec, 2024 EU CS3D: Financial Services webinar recording on how the CS3D interacts with other due diligence regimes – Episode 3 By Stephen Clipsham Continuing with our webinar series on the EU Corporate Sustainability Due Diligence Directive (CS3D / CSDDD) as it impacts the financial...
16 Dec, 2024 EU Omnibus Regulation: what do we know so far? By Sara Feijao The new European Commission is expected to publish its Annual Work Programme for 2025 on 11 February 2025, which will outline key actions...
16 Dec, 2024 What does the new European Commission have in store for sustainability? By Sara Feijao The new European Commission started work on 1 December 2024. This marks the start of a new five-year mandate (December 2024 to October...
13 Dec, 2024 EU: ESMA provide further clarification on how to apply its fund names guidelines By Stephen Clipsham On 13 December 2024, ESMA published three new Q&As on the practical application of its guidelines on funds' names using ESG or...
13 Dec, 2024 EuGB Article 15(5) notifications - ESMA publishes submission questionnaire By Erin McKeown ESMA has created an issuer disclosure section on its website, which sets out the details for how EuGB issuers can meet their notification...
12 Dec, 2024 UK corporate reporting 2024/25: recent developments and guidance for listed companies By Judy Pink Wilma Rix Sara Feijao We have published our annual reporting guide for UK listed companies. The guide summarises recent developments and guidance from...
09 Dec, 2024 EU CS3D: Financial Services webinar recording on the transition plan requirement By Raza Naeem Dearbhla Cantwell Elliot Jack Tom Cobbaert Wahdana Bilal Victoria Hickman +3 more... Show less We have kicked off a new CS3D webinar series focused on the EU Corporate Sustainability Due Diligence Directive (CS3D / CSDDD) as it...
09 Dec, 2024 UK: FCA consultation on proposals for "minor amendments" to AGR and SDR By Premlata Fagan Raza Naeem James Morris Terry Yiangou Victoria Hickman Elizabeth Webb +3 more... Show less The FCA has published its Quarterly Consultation (CP24/26) No 46 which includes proposals to make what it considers to be some “minor...
04 Dec, 2024 Spain – A step forward in implementing the Corporate Sustainability Reporting Directive By Alex Ferreres Mercedes Agreda Antonio Camara Spain’s highly anticipated parliamentary bill to implement the EU’s Corporate Sustainability Reporting Directive (CSRD) has now been...
03 Dec, 2024 Linklaters ESG Newsletter - December 2024 By Gilly Hutchinson Sara Feijao Julia Voskoboinikova The December edition of our Global ESG Newsletter is now available and can be accessed here. Our December issue covers key developments...
03 Dec, 2024 UK: SDR Naming and Marketing rules in force, and FCA updates its pre-contractual disclosure examples By Premlata Fagan With the FCA's SDR Naming and Marketing rules having become applicable on 2 December, the FCA has updated its guidance page on the SDR &...
29 Nov, 2024 EU CSRD: status of reporting standards for non-EU companies (NESRS) By Julia Voskoboinikova Kim Rybarczyk Under the EU Corporate Sustainability Reporting Directive (CSRD) non-EU companies with a net turnover of more than EUR 150 million in the...