5/12/2026 1:12:32 PM EU Corporate Sustainability Due Diligence Directive: impact of CSDDD on non-EU companies By Julia Voskoboinikova The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D), after recent amendments introduced by the Omnibus I Directive, will...
5/6/2026 4:52:24 PM EU CSRD: revised ESRS and ESRS for voluntary use published for consultation By Julia Voskoboinikova Preeya Russell Aileen Buchanan On 6 May 2026, the European Commission launched two consultations: consultation on the revised European Sustainability Reporting...
4/23/2026 5:01:46 PM ISSB to develop practice statement on nature disclosures rather than new standalone nature standard By Sara Feijao In April 2026, the International Sustainability Standards Board (ISSB) announced that it will not to develop a standalone nature standard...
3/23/2026 4:13:56 PM ESG Quick Guide: UK: Sustainability disclosure requirements under prospectus rules By Wahdana Bilal Victoria Costa Linklaters has a series of Quick Guides that provide an overview of key sustainability regimes in the UK, EU and other jurisdictions....
3/19/2026 2:51:48 PM EU: Regulation on 2040 climate target published in the Official Journal of the EU By Julia Voskoboinikova On 18 March 2026, Regulation on the EU climate target for 2040 was published in the Official Journal of the EU. This marks the...
2/2/2026 9:46:11 AM UK SRS: FCA proposes mandatory climate disclosures from 2027, except for Scope 3 emissions, for which it is "comply-or-explain" from 2028 By Premlata Fagan Having indicated in its regulatory initiatives grid that it would consult on disclosure requirements for UK listed companies in January...
12/9/2025 9:30:16 PM EU: Council and Parliament reach political agreement on amendments to CSRD and CSDDD under Omnibus I By Julia Voskoboinikova In the early hours of 9 December 2025, the European Parliament and the Council announced that they had reached a political agreement on...
11/20/2025 4:34:27 PM EU: Changes to CSRD and CSDDD under Omnibus I: Trilogues have commenced. What are the starting positions of the parties? By Julia Voskoboinikova The Requirements Proposal forms part of the Omnibus I package and will make substantive changes to the Corporate Sustainability Reporting...