David Ballegeer

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David Ballegeer

Partner, Linklaters LLP

Brussels, Belgium

6/20/2025 4:07:11 PM

EU: EFRAG delivers progress report to the Commission on simplification of ESRS

By Julia Voskoboinikova

On 20 June 2025, EFRAG published its Progress Report to the European Commission on the simplification of the European Sustainability...

5/22/2025 12:28:30 PM

EU: sustainability elements of the Omnibus IV proposal

By Julia Voskoboinikova

On 21 May 2025, the European Commission published the Omnibus IV simplification package aimed at simplifying EU rules and reducing...

5/13/2025 1:23:36 PM

EU Stop-the-Clock Directive transposition tracker

By Victoria Hickman Julia Grothaus Raza Naeem +8 more...

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...

5/6/2025 8:45:00 AM

ISSB consults on changes to climate disclosure standard IFRS S2

By Sara Feijao

ISSB consultation on changes to IFRS S2 On 28 April 2025, the International Sustainability Standards Board (ISSB) published an Exposure...

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...

4/16/2025 2:19:53 PM

EU: Omnibus "Stop-the-Clock" Directive published in Official Journal of the EU

By Sara Feijao Julia Voskoboinikova

The “Stop-the-Clock” Directive was published in the Official Journal of the EU on 16 April 2025 - see here. Member States must...

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...

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About me

EU: EFRAG delivers progress report to the Commission on simplification of ESRS

EU: sustainability elements of the Omnibus IV proposal

EU Stop-the-Clock Directive transposition tracker

EU: a quick read of "ESMA's Guidelines on enforcement [meaning "supervision" in this case!] of sustainability information" to help issuers get it right

ISSB consults on changes to climate disclosure standard IFRS S2

EU CSRD: EFRAG agrees work plan to revise ESRS

EU: Omnibus "Stop-the-Clock" Directive published in Official Journal of the EU

EU: Council formally adopted Omnibus Stop-the-Clock proposal