- The Commission has unveiled a package of EUDR measures aimed at providing guidance and easing implementation.
- The delegated act will adjust the range of commodities and products falling within the EUDR’s scope.
- The Commission has confirmed that it will not reopen the text of the EUDR, so companies should continue preparing for the 30 December
Environmental, Social, and Governance
European Packaging and Packaging Waste Regulation: Summary of Provisions and New Guidance
- The PPWR includes sustainability and labelling requirements across the entire packaging life cycle, from production to use and waste management.
- The European Commission has recently released FAQs and implementation guidance to clarify key aspects of PPWR compliance ahead of the 12 August 2026 application date.
- Businesses placing packaging on the EU
The Conclusion of the Sustainability Omnibus Process
The Sustainability Omnibus has led to substantive amendments to the EU CSRD, EU CSDDD, and EU Taxonomy, bringing clarity on next steps.
By Michael D. Green, Betty M. Huber, David Little, James Bee, and Toon Dictus
On December 2025, after months of negotiation, the EU finalised Directive 2026/47, also known as the Detailed Omnibus Directive (Detailed Directive), which forms part of the first Omnibus package on sustainability. The Detailed Directive has resulted in substantive amendments to…
UK Government Publishes Final Sustainability and Climate-Related Reporting Standards
UK SRS S1 and S2 are now available for voluntary use, while the UK government considers which companies should be required to report under the new standards.
By Michael D. Green, Nicola Higgs, Betty M. Huber, Anne Mainwaring, James Bee, Toon Dictus, and Sara Sayma
On 25 February 2026, the UK government’s Department of Business and Trade (DBT) published the final UK Sustainability Reporting Standards (UK SRS), along with feedback to DBT’s June 2025…
EU Sustainability Omnibus Published in the Official Journal
The publication marks the finalisation of the Sustainability Omnibus process, resulting in increased certainty for businesses.
By Michael D. Green, James Bee, and Toon Dictus
On 26 February 2026, the EU’s Omnibus I Directive, otherwise known as the Sustainability Omnibus, which introduces significant amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the European Union.
The Directive will enter into force on 18 March…
UK Government Launches First PFAS Plan to Address and Mitigate Harmful Impacts
ESG and Sustainability Insights: 10 Things That Should Be Top of Mind in 2026
This year we expect ESG/sustainability to be influenced by several macro trends, including technology, geopolitics, and capital markets.
By Paul A. Davies, Betty M. Huber, and Michael D. Green
In 2026, we expect that business and legal leaders who successfully disentangle and separate economic, political, and legal risk with a clear strategic focus will be best able to capitalize on ESG/sustainability imperatives.
Interest rates are expected to fall across many key markets, which will likely lead to an…
European Commission Publishes Environmental Omnibus
Six legislative proposals from the Commission are intended to simplify environmental legislation.
By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus
Key Points:
- Target areas for simplification include industrial emissions, circularity, extended producer responsibility, environmental assessments, and geospatial data.
- The Environmental Omnibus will now be submitted to the European Parliament and the Council for negotiation under the ordinary legislative procedure.
On 10 December 2025, the European Commission (Commission) published the Environmental Omnibus, a package…
European Institutions Reach Agreement on Sustainability Omnibus
Following complex negotiations, the EU has agreed substantive changes to sustainability reporting and due diligence rules.
By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus
Key Points:
- Major changes to the CSRD and CSDDD include narrowed scope, removal of the climate transition plan obligation, and targeted exemptions and timing reliefs.
- The final text reflects compromises across the EU institutions.
On 16 December 2025, the European Parliament (Parliament) adopted the Detailed Omnibus Directive, which is…
European Commission Maintains 30 December 2025 Application Date for EU Deforestation Regulation
The Commission has proposed new amendments to streamline EUDR obligations, while maintaining the application date for large and medium enterprises.
By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus
On 21 October 2025, the European Commission (Commission) announced a proposal introducing amendments designed to facilitate the implementation of the EU Deforestation Regulation (EUDR). Notably, the Commission proposed to maintain the current application date of 30 December 2025 for large- and medium-sized enterprises, contrary to…
