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1 month ago | 
sustainablefutures.linklaters.com | Sara Feijao |Rachel Barrett |Raza Naeem |Julia Grothaus
On 26 February 2025, the European Commission published the much-anticipated first Omnibus package, with proposals to simplify the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD / CS3D), the Taxonomy, and the Carbon Border Adjustment Mechanism (CBAM). After many weeks of speculation and rumour, we now know what changes the Commission wants to make – with the aim of simplifying and reducing regulatory burdens on business.
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2 months ago | 
sustainablefutures.linklaters.com | Sara Feijao |Rachel Barrett |Raza Naeem |Julia Grothaus
The European Commission published its Competitiveness Compass on 29 January 2025 (see press release). The Compass is intended to guide the work of the new Commission in the coming five years and lists priority actions to boost the EU’s competitiveness. It also provides a roadmap to how the Commission intends to take forward the recommendations in the Draghi report on the future of EU competitiveness (see our previous blog post).
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Jan 15, 2025 | 
sustainablefutures.linklaters.com | Rebecca Burton |Satindar Dogra |David Thomas |Julia Grothaus
Welcome to the latest edition of the quarterly Linklaters ESG Disputes Bulletin. This issue covers key developments in contentious ESG matters since our September 2024 edition. Click here to read our February 2025 edition.
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Dec 4, 2024 | 
sustainablefutures.linklaters.com | Sara Feijao |Guillaume Croisant |James Marlow |Julia Grothaus
On 3 December 2024, the European Parliament and Council reached a political agreement on a proposal to delay the implementation of the EU Deforestation Regulation (EUDR) by one year (see EP press release, Council press release and Commission press release). So what exactly have the Parliament and Council agreed?
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Nov 27, 2024 | 
sustainablefutures.linklaters.com | Julia Voskoboinikova |James Marlow |Rachel Barrett |Julia Grothaus
On 12 November 2024, the International Auditing and Assurance Standards Board (IAASB) published the International Standard on Sustainability Assurance 5000 (ISSA 5000). This Standard aims to establish a framework for practitioners carrying out sustainability assurance engagements. The publication of ISSA 5000 follows a consultation period held from August to December 2023 (for further details on the exposure draft, see our previous blog post).
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Nov 19, 2024 | 
sustainablefutures.linklaters.com | Peter Bevan |Raza Naeem |Rachel Barrett |Julia Grothaus
As Peter Bevan says, we look forward to seeing so many of you at our forthcoming Greenwashing conference, that we're co-hosting with AFME on Wednesday 27 November. If you would like to attend but haven't registered yet, please do so - full details and the link to register are available here.
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Nov 14, 2024 | 
sustainablefutures.linklaters.com | Sara Feijao |Guillaume Croisant |James Marlow |Julia Grothaus
European Parliament vote todayOn 14 November 2024, the European Parliament voted in favour of the Commission's proposal to delay application of the EU Deforestation Regulation (EUDR) by one year - from the current date of 30 December 2024 to 30 December 2025 for large in-scope companies and 30 June 2026for small and micro enterprises - (see European Parliament press release). The Council had already agreed to the one-year delay, without suggesting any other amendments.
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Oct 10, 2024 | 
sustainablefutures.linklaters.com | James Marlow |Elizabeth Raulston |Gilly Hutchinson |Julia Grothaus
In this podcast series, we explore in bitesize format various aspects of the EU Corporate Sustainability Due Diligence Directive (CSDDD) that businesses need to be aware of. Listen to our latest episodes . Episode 9: James Marlow speaks with Liz Raulston and Gilly Hutchinson about the CSDDD’s impact on businesses outside the EU – with a particular focus on the implications for businesses in the US and Asia, as well as the UK's position.
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Oct 3, 2024 | 
sustainablefutures.linklaters.com | Sara Feijao |Guillaume Croisant |James Marlow |Julia Grothaus
On 2 October 2024, the European Commission announced (see EU press release) that it has published:a legislative proposal to delay the application of the EU Deforestation Regulation (EUDR) by 12 months; guidance on the EUDR; updated FAQs; and the principles of the methodology it will apply to the EUDR benchmarking exercise, which will be used to classify third countries as low, standard, or high risk for due diligence purposes.
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Sep 5, 2024 | 
sustainablefutures.linklaters.com | Sara Feijao |Julia Voskoboinikova |Rachel Barrett |Julia Grothaus
The EU Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) is set to revolutionise corporate responsibility in global supply chains and require companies to adopt climate transition plans. In this podcast series, we will be exploring different aspects of the CSDDD – in bite-sized format – including its scope and timing, its application to the financial sector, due diligence requirements, penalties and enforcement, transition plans, how the CSDDD compares with the CSRD, and much more.
