
Clarification on the templates that may be used for the 2025 financial year, the scope and operation of the two-year opt-out from detailed Taxonomy reporting, and the application of materiality.

New benchmark report shows challenges in turning human rights commitments into action, with pension funds outperforming banks.
Vasilka Lalevska2 min read

The group will provide advice on the simplification and revision of the EU Taxonomy.
Vasilka Lalevska1 min read

Lack of transparency on specific strategies such as ESG integration and ESG exclusions poses a greenwashing risk.
Vasilka Lalevska3 min read

How ESG debates are shifting from high-level commitments to concrete disputes over permits, costs, and regulatory power.
Vlada Gurvich5 min read

The GRIP team looks at the prospects for the ESG agenda in 2026.
GRIP4 min read

The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
Laura Houët | CMS, Ben Maconick | CMS, Oliver Williams | CMS3 min read

The PRA has issued a principles-based, proportionate framework of expectations for firms to manage climate-related financial risk.