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 CompaniesSustainability
Industry Coalition Challenges California’s Truth in Recycling Law SB 343 on Constitutional Grounds
A coalition of 21 trade associations and commodity groups has filed a complaint seeking to enjoin enforcement of portions of California’s SB 343, also known as the “Truth in Recycling” law, which sets restrictions on how manufacturers and sellers can communicate recyclability information in California. Among other things, the statute…
Continue Reading Industry Coalition Challenges California’s Truth in Recycling Law SB 343 on Constitutional GroundsMovement in the UK on Sustainability Reporting
By David Berman, Hannah Edmonds-Camara, Megan Evers, Seán Finan, Paul Mertenskötter, Emma Sawatzky & Pimara Soongswang on
Posted in Sustainability
The UK is moving forward with its ambition to become a “world leader for sustainable finance” with two connected projects designed to increase the availability of “high‑quality, decision‑useful” sustainability‑related information for investors and other users of financial statements and sustainability reports. First, the UK government has officially endorsed new voluntary…
Continue Reading Movement in the UK on Sustainability ReportingEU 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 NextEU Deforestation Regulation Postponed and Simplified: What Companies Need to Know
Posted in Sustainability
The European Commission’s New Green Claims Guidance: What Businesses Need to Know
By Seán Finan & Cándido García Molyneux on
The European Commission has published a detailed Q&A guidance document (the “Guidance”) on the interpretation and application of the Greenwashing Directive’s environmental claims and circular economy rules, which EU Member States will have to enforce from September 27, 2026.
The Greenwashing Directive updates the EU’s consumer protection rules to tackle greenwashing…
Continue Reading The European Commission’s New Green Claims Guidance: What Businesses Need to KnowThe 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 CompaniesEU Member States Agree on CSRD/CSDDD Omnibus Negotiating Mandate
On June 23, 2025 the Council of the EU, which represents the 27 EU Member States, agreed on its negotiating mandate for the Corporate Sustainability Reporting Directive (“CSRD”) and Corporate Sustainability Due Diligence Directive (“CSDDD”) omnibus simplification.
This follows the European Commission’s omnibus proposal from February and is the next…
Continue Reading EU Member States Agree on CSRD/CSDDD Omnibus Negotiating MandateEUDR Back on the Horizon: Preparing for December 2025 Compliance
After its 12-month deferral, the EU’s Deforestation Regulation (“EUDR”) is set to apply from December 30, 2025. Many companies are therefore refocusing EUDR compliance efforts. This blog provides an update on the rules and guidance and key, practical takeaways for companies.
The European Commission (“Commission”) recently provided new and updated…
Continue Reading EUDR Back on the Horizon: Preparing for December 2025 ComplianceCalifornia Air Resources Board Solicits Stakeholder Feedback on Implementation of Climate Disclosure Laws on the Heels of New Enforcement Advisory
By Kevin Poloncarz, Jayni Hein & Eva Dorrough on
On Monday, December 16, the California Air Resources Board (CARB) issued an information solicitation inviting feedback on the implementation of SB 253 and SB 261. Comments are due by February 14, 2025. This information request arrives on the heels of a new CARB enforcement advisory focused on SB 253.
Continue Reading California Air Resources Board Solicits Stakeholder Feedback on Implementation of Climate Disclosure Laws on the Heels of New Enforcement Advisory