Now the EU’s CSDDD has finally been agreed, we assess how far it can go to protect the environment and…
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Now the EU’s CSDDD has finally been agreed, we assess how far it can go to protect the environment and…
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CSRD Restriction of scope The scope of the CSRD is limited to the following categories of companies: Companies with more…
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EU entities The Omnibus sets the thresholds for EU companies at 1000 employees and €450m of net worldwide turnover. This…
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The provisional text can be found here. In our recent briefing dated 9 December 2005, we set out some of…
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On 9 December 2025, European Union (EU) institutions finally reached agreement on ‘Omnibus I’. Once the agreement is formally adopted,…
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The moment that companies receive long-awaited clarity on their sustainability reporting obligations within the European Union seems close. European institutions…
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EU: Provisional Omnibus I agreement criticised as ‘U-turn on corporate sustainability rules’ incl. CSDDD & CSRD Date: 9 Dec 2025…
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The European Green Party has declared that the decision of the European People’s Party (EPP) to align itself with far-right…
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A group of 16 U.S. State Attorneys General*, led by Florida AG James Uthmeier have sent letters to the leaders…
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This framework is based on several major instruments, including: the Taxonomy Regulation of 18 June 2020, which imposes ‘minimum safeguards’…
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