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European Commission Opens Consultation on Future CSDDD Guidelines

Posted on June 17, 2026

Posted in Environmental, Social, and Governance

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The consultation will shape practical guidance for companies navigating EU due diligence obligations.

By Michael D. Green, Betty M. Huber and James Bee

Key Points:

A new consultation will shape upcoming CSDDD guidelines, providing practical guidance as well as support for Member State authorities.
The consultation questionnaire covers a broad range of themes, from identifying adverse impacts to use of digital tools and safeguards for small- and medium-sized enterprises.

On 14 June 2026, the European Commission (Commission) opened a…

The Conclusion of the Sustainability Omnibus Process

Posted on April 13, 2026

Posted in Environmental, Social, and Governance

Sustainble green building. Eco-friendly building in modern city. ESG. Sustainable glass office building with green tree. Office with green environment. Corporate sustainability. Net zero emission.

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…

EU Sustainability Omnibus Published in the Official Journal

Posted on February 27, 2026

Posted in Environmental, Social, and Governance, European Environmental and Public Law

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…

European Commission Unveils Two Proposals Impacting the EU Batteries Regulation

Posted on May 28, 2025

Posted in Energy storage, Environmental, Social, and Governance, European Environmental and Public Law

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The proposals are part of the broader “omnibus” initiative and would postpone due diligence obligations and introduce a “small mid-cap” category for in-scope companies.

By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus

On 21 May 2025, the European Commission (Commission) published two proposals affecting the timeline and scope of the Regulation concerning batteries and waste batteries (the Batteries Regulation, or EUBR), aimed at streamlining compliance and providing clarity for economic operators within the…

New German Government Takes Office: Key Developments in ESG and Supply Chain Laws

Posted on April 22, 2025

Posted in Environmental, Social, and Governance, European Environmental and Public Law

The Coalition focuses on reducing regulatory burden in supply chain requirements, achieving net zero by 2045, and voluntary measures in environmental and resource management.

By Axel Schiemann, Stefan Bartz, Joachim Grittmann, and Falko Schmidt

Following the German federal election in February 2025, the new coalition consisting of CDU/CSU and SPD (the Coalition) has reached a coalition agreement, unveiled on April 9, 2025. This agreement marks the culmination of extensive negotiations and sets the agenda for the new…

“Stop the Clock” Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

Posted on April 14, 2025

Posted in Environmental, Social, and Governance, European Environmental and Public Law

The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD.

By Paul A. Davies, Michael D. Green, James Bee, and Toon Dictus

On 14 April 2025, the European Council formally approved the “Stop the Clock” Directive (the Directive), marking a crucial milestone in the European Union’s efforts to overhaul sustainability reporting and due diligence requirements for businesses. The Directive is the first part of the two-part…

Omnibus Package Released: EU Commission Proposes Amendments to Sustainability Obligations

Posted on March 3, 2025

Posted in Environmental Regulation

The Commission’s proposal seeks to reshape EU Sustainability requirements by amending CSRD, CSDDD, EU Taxonomy, and CBAM.

By José María Alonso, Paul A. Davies, Fabrice Fages, Michael D. Green, Nicola Higgs, David Little, Cesare Milani, Axel Schiemann, James Bee, and Toon Dictus

On 26 February 2025, the European Commission (Commission) published its much-anticipated first Omnibus Package. This first Omnibus package regarding sustainability contains a set of legislative proposals designed to…

EU Commission Suggests Potential Consolidation of ESG Reporting Frameworks in 2025

Posted on November 12, 2024

Posted in Air Quality and Climate Change, Environmental, Social, and Governance

Modern green building with innovative high rise vertical garden

The announcement follows declarations to simplify regulatory frameworks for businesses, and an overall drive to increase competitiveness in Europe.

By Paul A. Davies, Michael D. Green, and James Bee

On 8 November 2024, European Commission President Ursula von der Leyen indicated that certain existing and future EU ESG reporting obligations will be consolidated into one “omnibus” regulation, in a bid to streamline the increasing number of requirements that companies will face.

In particular, von der Leyen stated that…

EU Adopts Corporate Sustainability Due Diligence Directive

Posted on July 8, 2024

Posted in Environmental Regulation, Environmental, Social, and Governance, European Environmental and Public Law

The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies.

By Paul A. Davies, Michael D. Green, and James Bee

On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the Official Journal of the EU, marking a significant milestone in the growing regulatory environment in relation to companies being required to embed responsible business conduct into due diligence processes and policies.

Initially proposed in February 2022…

EU Reaches Provisional Agreement on Forced Labour Regulation

Posted on March 25, 2024

Posted in Environmental, Social, and Governance, European Environmental and Public Law

The proposed regulation would ban forced labour-made products from the EU market, affecting companies’ supply chains and requiring compliance checks.

By Paul A. Davies, Michael D. Green, and James Bee

On 5 March 2024, the European Parliament and European Council announced that they had reached a provisional political agreement on the regulation (Regulation) that aims to prohibit any product manufactured using forced labour from being placed on or exported from the EU market.

The European Commission proposed…

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