However, a closer look at the legislative framework reveals that the comprehensiveness of the ESRS may be an advantage rather than a disadvantage, as the ESRS sensibly break down complex E, S, and G ...

raising the thresholds for the CSRD to more closely align with the CS3D; (3) limiting the application of the EU Taxonomy; and (4) addressing the burden on SMEs by limiting value chain reporting.

On February 26, 2025, the EU Commission presented the first part of the Omnibus Simplification Package announced in January 2025. This ...

Affected regulations will include the upcoming Corporate Sustainability Due Diligence Directive (CSDDD) and the existing Corporate Sustainability Reporting Directive (CSRD). The EU proposes ... to ...

Following calls to reduce the regulatory burden imposed on businesses, the European Union is poised to reform a series of laws passed under the EU Green Deal that required businesses to address ...

The targets of President Donald Trump’s attacks are many and various, but one area to which he has been consistently hostile ...

Dr Markus Lange, partner at Bakertilly, examines how the EU is evolving its regulatory framework to address sustainability challenges and reviews the recent Omnibus proposals.

Businesses are constantly having to keep up with an ever-changing regulatory framework due to fluctuating government attitudes to the sustainability agenda.

While there is a new focus on deregulation and simplification for regulators globally, the regulatory landscape is likely to ...

Similarly, the ESRS, under the EU’s Corporate Sustainability Reporting Directive (CSRD), mandates comprehensive ... Climate Change and Principle-based Taxonomy (CCPT) to embed ESG considerations ...

"We want to simplify EU rules for companies ... I could go on with hundreds of more examples. Removing obsolete sector-specific obligations under a holistic framework of CSRD and CSDDD would ...