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1 week ago | 
sustainablefutures.linklaters.com | Sara Feijao |Julia Voskoboinikova |Rachel Barrett |Raza Naeem
The “Stop-the-Clock” Directive was published in the Official Journal of the EU on 16 April 2025 - see here. Member States must transpose the Stop-the-Clock Directive into national law by 31 December 2025.
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Jan 15, 2025 | 
sustainablefutures.linklaters.com | Gilly Hutchinson |Sara Feijao |Julia Voskoboinikova |Ying Fu
We have published our ESG Legal Outlook 2025highlighting the key global themes set to shape the legal landscape for ESG in the coming year. We anticipate that 2025 will be a year focused on implementation, reflection, and recalibration. The last couple of years have seen ESG policy and regulation across the globe develop at a frenetic pace.
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Jan 15, 2025 | 
sustainablefutures.linklaters.com | Julia Voskoboinikova |Sara Feijao |Gilly Hutchinson
The February edition of our Global ESG Newsletter is now available and can be accessed here.
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Jan 15, 2025 | 
sustainablefutures.linklaters.com | Sara Feijao |Julia Voskoboinikova |Gilly Hutchinson |Rachel Barrett
We have published our ESG Legal Outlook 2025 highlighting the key global themes set to shape the legal landscape for ESG in the coming year. We anticipate that 2025 will be a year focused on implementation, reflection, and recalibration. The last couple of years have seen ESG policy and regulation across the globe develop at a frenetic pace.
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Jan 8, 2025 | 
sustainablefutures.linklaters.com | Julia Voskoboinikova |Sara Feijao |Rachel Barrett |Raza Naeem
On 8 January 2025, the Platform on Sustainable Finance (PSF) published a draft report on preliminary recommendations for the review of the Climate Delegated Act and the addition of activities to the EU Taxonomy, with a related call for feedback. The PSF advises the European Commission on the implementation and usability of the EU Taxonomy and the broader sustainable finance framework.
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Jan 8, 2025 | 
sustainablefutures.linklaters.com | Julia Voskoboinikova |Sara Feijao |Rachel Barrett |Raza Naeem
On 8 January 2025, the Platform on Sustainable Finance (PSF) published a draft report on preliminary recommendations for the review of the Climate Delegated Act and the addition of activities to the EU Taxonomy, with a related call for feedback. The PSF advises the European Commission on the implementation and usability of the EU Taxonomy and the broader sustainable finance framework.
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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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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.
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Aug 8, 2024 | 
sustainablefutures.linklaters.com | Julia Voskoboinikova |Elizabeth Webb |Rachel Barrett |Tom Cobbaert
On 7 August 2024, the European Commission published, on a dedicated webpage, a draft Commission Notice with Frequently Asked Questions (FAQs) on the interpretation of certain provisions of the Corporate Sustainability Reporting Directive (CSRD). The FAQs also include explanations relating to the European Sustainability Reporting Standards (ESRS) “where legal interpretation from the Commission has been deemed to be necessary” and the Sustainable Finance Disclosure Regulation (SFDR).
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Jul 10, 2024 | 
sustainablefutures.linklaters.com | Julia Voskoboinikova |Elizabeth Webb |Rachel Barrett |Raza Naeem
The European Securities and Markets Authority (ESMA) has recently published the Guidelines on Enforcement of Sustainability Information (GLESI), accompanied by a Statement on the first application of the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD). This initial reporting by large issuers is set to begin in 2025, as anticipated by the CSRD.
