Jean Hurley2 min read
Aron Pope | Fox Williams3 min read
Kevin Kinsella2 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

Changes to corporate sustainability reporting and due diligence rules now pending final vote.
Vasilka Lalevska2 min read

Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
Richard Chambers4 min read

The delays will provide a window for businesses to prepare.
Jean Hurley1 min read

Members of US Congress and State Officials call for action against the EU CSDDD and CSRD.

Observations about the European Commission’s first “simplification omnibus package” to amend the CSRD and CSDDD.

The ban will be applicable from December 14, 2027 and will apply directly to all companies operating in the EU across the whole supply chain.

The only certainty is that 2025 will be another evolving – and challenging – year for ESG compliance.
Michael R. Littenberg | Ropes & Gray6 min read