On June 12, 2026, the European Commission (“Commission”) launched its public consultation on guidelines (“Guidelines”) that will significantly shape the implementation of the EU’s Corporate Sustainability Due Diligence Directive (“CSDDD;” more details about the CSDDD available here). The consultation, presented in the form of a detailed questionnaire, is open
Continue Reading European Commission Seeks Public Input on CSDDD Guidelines: What to Watch
European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for Companies
The European Commission (“Commission”) has launched a four-week feedback period — open until June 3, 2026 — on a draft delegated act to revise the European Sustainability Reporting Standards (“ESRS 2.0”). Ultimately, EU companies in scope of the EU’s Corporate Sustainability Reporting Directive (“CSRD”) will have to draft their annual
Continue Reading European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for CompaniesEU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are Next
On February 26, 2026, the European Union published Directive (EU) 2026/470 on the simplification of the Corporate Sustainability Due Diligence Directive (“CSDDD”) and the Corporate Sustainability Reporting Directive (“CSRD”) in its Official Journal, clearing the final step in the Omnibus I legislative process.
This blog post: (i) summarizes the substance
Continue Reading EU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are NextThe CSRD/CSDDD Omnibus Endgame: Key Points for Companies
After months of uncertainty, the outlook for key EU sustainability laws is far clearer.
On November 13, 2025, the European Parliament adopted its negotiating position on the Corporate Sustainability Reporting Directive (“CSRD”) and the Corporate Sustainability Due Diligence Directive (“CSDDD”) Omnibus simplification. This follows the European Commission’s Omnibus proposal in
Continue Reading The CSRD/CSDDD Omnibus Endgame: Key Points for CompaniesSpain Proposes Strict Sustainability Requirements for Data Centers
The Spanish Ministry for Ecologic Transition and Demographic Challenge (“MITECO”) has launched a public consultation on a Draft Royal Decree (“Draft Royal Decree”) that would impose strict energy efficiency and sustainability requirements on data centers in Spain. The proposed requirements of the Draft Royal Decree are broader and stricter than
Continue Reading Spain Proposes Strict Sustainability Requirements for Data CentersNew Sustainability Reporting Requirements for Data Centers in the EU
In March this year, the European Commission adopted the Delegated Act on a common rating scheme for data centers (“Delegated Act”) in the European Union (“EU”). The Delegated Act implements the Energy Efficiency Directive (“EED”) and details the energy key performance indicators (“KPI”) that data center operators must report to the European database on data centers (“European database”), how to calculate them, and to what extent this information will be publicly disclosed.
Continue Reading New Sustainability Reporting Requirements for Data Centers in the EUNew EU Wastewater Treatment Fees on Producers of Pharmaceutical and Cosmetic Products
Yesterday, the European Parliament approved a new (recast) Urban Wastewater Treatment Directive (“UWWTD”) that will impose new additional costs on producers marketing pharmaceutical and cosmetic products in the European Economic Area by the end of 2027. Some studies suggest that the costs that producers would have to collectively pay could be around €1 billion per Member State. This is well above the figures published in the Commission’s impact assessment, which estimated the annual cost of implementing the various requirements of the UWWTD in all Member States at €3.8 billion, including €1.2 billion for micro-pollutants treatment.
The upcoming UWWTD lays down rules on the collection, treatment, and discharge of urban wastewater, and puts particular emphasis on the implementation of the polluter pays principle. The Directive aims to address the environmental and health concerns resulting from the presence of micro-pollutants, other pollutants (e.g., heavy metals, PFAS), microplastics and antimicrobial resistant (“AMR”) bacteria in European waters. It introduces new measures for the treatment of wastewater, including quaternary treatment for micro-pollutants, and makes producers of pharmaceutical and cosmetic producers pay for such treatment.
Continue Reading New EU Wastewater Treatment Fees on Producers of Pharmaceutical and Cosmetic Products