Statute
CSRD
24 published works
The CLS Blue Sky Blog
Greenwashing as Aspirational Signaling
By Renholding
Greenwashing is usually treated as a problem of corporate deception. Firms make environmental claims that exaggerate, selectively disclose, or obscure their actual sustainability performance. Greenwashing leaves investors, consumers, employees, and…
Jindal Forum for International and Economic Laws
Surveillance Without Steering: The CSDDD’s Failure in the Wake of Omnibus I
Introduction The European Parliament, pursuant to its 2019 European Green Deal, adopted the Corporate Sustainability Due Diligence Directive (“CSDDD”) and Corporate Sustainability Reporting Directive (“CSRD”), constituting EU’s corporate sustainability regulation…
Inside EU Life Sciences
European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for Companies
By Zoé Bertrand, Hannah Edmonds-Camara, Daniel Feldman, Seán Finan, Cándido García Molyneux, Elise Hartnett, Max Jerman, Lasse Luecke, Paul Mertenskötter, Mary Mikhaeel, Tom Plotkin, Emma Sawatzky, Pimara Soongswang, Bart Van Vooren
The European Commission (“Commission”) has launched a four-week feedback period — open until June 3, 2026 — on a draft delegated act to revise the European Sustainability Reporting Standards (“ESRS…
frESH
Omnibus I Reforms
After over 12 months of legal uncertainty, the EU has finalised the Omnibus I reforms and there is certainty as to who will need to report under the EU Corporate…
Eye on ESG
EU Delays CSRD and CSDDD Implementation with “Stop-the-Clock” Directive
By Dr. Dylan Geraets, Tim Baines
On April 16, 2025, the "Stop-the-Clock" Directive was published in the EU Official Journal. It constitutes a significant amendment to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability…
Eye on ESG
European Commission Presents “Omnibus” Simplification Package with Amendments to CSRD, CSDDD, CBAM and Taxonomy
By Tim Baines, Sam Eastwood, Peter Pears, Johannes Weichbrodt, Dr. Dylan Geraets, James Ford, Teresa Gerhold, Patrick Scholl, Luisa-Sophie Dany, Marcel Hörauf
Other authors: Dušan Stojković On 26 February 2025, the European Commission (“Commission”) published its “Omnibus I” or “Sustainability Omnibus” package as part of its mission to improve the competitiveness of the European…
Environment, Land & Resources
Omnibus Package Released: EU Commission Proposes Amendments to Sustainability Obligations
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…
Free Writings + Perspectives
European Commission presents “Omnibus” Simplification Package with amendments to CSRD, CSDDD, CBAM and Taxonomy
By Tim Baines, Sam Eastwood, Peter Pears, Johannes Weichbrodt, Dr. Dylan Geraets, James Ford, Dušan Stojković, Teresa Gerhold, Patrick Scholl, Marcel Hörauf, Luisa-Sophie Dany
On 26 February 2025, the European Commission (“Commission”) published its “Omnibus I” or “Sustainability Omnibus” package as part of its mission to improve the competitiveness of the European Union. The…
Global Regulation Tomorrow
Commission adopts Omnibus Sustainability and Investment packages
By Anna Carrier (BE), Simon Lovegrove (UK)
On 26 February 2025, the European Commission (Commission) adopted an Omnibus Sustainability package and an Omnibus Investment package. The Commission's work programme, published on 11 February 2025, announced a first…
Sustainability in Business
Commission Releases Its Awaited Omnibus Sustainability Package Triggering a New Legislative Process
By Thomas Delille, Marie Escorneboueu, Christina Economides
The European Commission published on 26 February 2025 its awaited Omnibus simplification package proposing the amendment of several pieces of sustainability and ESG-related legislations adopted under the previous Commission mandate…