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
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
The recently announced stockpile represents significant opportunities, but much of that depends on unresolved details that companies must continue to monitor.
By Charles E. Carpenter, Joshua W. Marnitz, and Austin J. Pierce
On
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
Six legislative proposals from the Commission are intended to simplify environmental legislation.
By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus
On 10 December 2025, the European Commission (Commission) published the Environmental Omnibus, a package
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
On 16 December 2025, the European Parliament (Parliament) adopted the Detailed Omnibus Directive, which is
